Perm University Herald. Juridical Sciences. 2022. Issue 2 (56)


K. V. Maslov, Dostoevsky Omsk State University
ORCID: 0000-0001-8384-277X
ResearcherID: M-6609-2016
Articles of «Scopus» & «Web of Science»:       DOI: 10.17516/1997-1370-0750
DOI: 10.24147/2542-1514.2019.3(1).62-71
DOI: 10.17323/1999-5431-2021-0-4-159-184
DOI: 10.52468/2542-1514.2021.5(4).148-158
DOI: 10.52468/2542-1514.2021.5(2).132-144
DOI: 10.24147/2542-1514.2017.1(1).28-37
DOI: 10.24147/2542-1514.2017.1(4).46-55
DOI: 10.24147/2542-1514.2017.2(1).85-90
DOI: 10.24147/2542-1514.2019.3(4).114-119
Requisites: Maslov K. V. Ugrozy nalogovoy bezopasnosti gosudarstva: pravovoe izmerenie [Threats to National Tax Security: Legal Dimension].Vestnik Permskogo universiteta. Juridicheskie nauki – Perm University Herald. Juridical Sciences. 2022. Issue 56. Pp. 187–207. (In Russ.). DOI: 10.17072/1995-4190-2022-56-187-207
DOI: 10.17072/1995-4190-2022-56-187-207

Introduction: the article is devoted to the identification of essential signs of threats to national tax security, significant for lawmaking and law enforcement. The study of the content and types of such threats makes it possible to determine the forms and methods of legal support for the tax security of the state, to minimize the likelihood of harmful properties of the legal norms themselves. Purpose: to identify the essence of threats to national tax security and classify them in the context of their legal regulation. Methods: system analysis of the provisions of the philosophy of security, taxation theory; analysis of Russian and foreign doctrinal sources in the field of legal theory and branch legal sciences; theoretical methods of formal and dialectical logic, deduction and induction; the legal-dogmatic method and the method of interpretation of legal norms. Results: threats to national tax security essentially represent a set of events or acts that can prevent the collection of the planned amount of tax revenue calculated so that there could be ensured full funding necessary for the performance of their functions and tasks by the state and municipalities both in the current period and for a long-term development. The paper provides a classification of threats which was developed based on criteria such as the degree of their being targeted against tax collection, the source and territory of occurrence, the subject, the period of action, the participation of a person, the object, the relationship with law. Conclusions: threats to national tax security are not limited to the most harmful violations of tax legislation but also comprise deeper determinants that make illegal behavior accessible and profitable for private and public participants in tax relations. Through defining the nature and identifying the types of threats to national tax security, it is possible to adequately minimize their impact by appropriate legal regulation.

Keywords: tax security; tax risk; threat; challenge; tax offense; taxation; public administration
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Received: 01.02.2022




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