Yenina-Berezovska A. Providing of economic security of the state in the context of monitoring of payment of taxes on the example of enterprises of by-product-coking industry production

Object of research is the process of ensuring economic security of the state. The purpose of the research is development of theoretical and methodical positions and practical recommendations on the monitoring of tax evasion as a way of ensuring the economic security of the state. Methods of research: theoretical generalization; analysis and synthesis; priori ranking; simulation; mathematical modeling; cluster analysis. Methodical approach to organization of the tax evasion monitoring, based on the modified model, that consists of the economic profitability indicators and reduced in two blocks: "profit" and "unit costs for evasion from payment of taxes" block; the methodical approach to the calculation of the tax burden on enterprises by-product-coking industry, that consists of two stages: calculation of tax payments share in the amount of income and the value of assets; the approach to organization of economic security of the state in the context of tax evasion monitoring; the system of economic indicators for diagnosis of potential inclination the enterprises of by-product-coking industry to evasion from payment of taxes had the further development. Determine the definition of "tax evasion", that takes into account the orientation of taxpayers to receive additional unreported cash for the satisfaction of their own needs, the punishment for such actions as well as damage to the society and economic security of the state; the classification of the causes and factors that induce taxpayers to take decisions on tax evasion are improved. Research results are used in the activities of " Yenakievskiy cocksohimprom " (certificate № 01-2012а from 01.07.2011.), Ukrainian state scientific and research institute of coal and chemical institute (certificate № 1122/09 from 04.07.2011), and also in the educational process of the Kharkov National University of Economic (certificate № 11/85-48-58/1 of 04.07.2011)