Romanenko V. State tax risk managementas a security factor of a domestic economy

The dissertation considers theoretical and methodological approaches to economic security of the national economy and state tax risk management. A methodology for assessing the quality of state tax risk management has been developed and proposed. The dependence of the integrated index of economic security of Ukraine on the quality of state tax risk management is revealed and investigated. Approaches to improving risk-oriented administration of basic budget-generating taxes in Ukraine are formulated. The object and subjects are outlined, the principles, goals and objectives (stages) of state tax risk management are formulated. The organizational and legal support of state tax risk management in Ukraine is investigated. The necessity is scientifically substantiated, and also approaches and sequence of introduction and development of state tax risk management system in Ukraine are stated. It has been found that an adequate level of economic security is one of the parameters of sustainable development of the country. The regression relations of the state economic security indicators with a number of tax risk factors are investigated. In particular, the connections of: volumes of tax losses with the perception of taxpayers of the optimality of the level of tax burden were identified, studied and described; volumes of shadow economy with the perception of optimality of the level of tax burden by the taxpayers; integrated index of economic security of Ukraine with the volume of shadow economy. To reduce the tax risks, it is advisable to reduce the level of shadow economy. By analyzing the dynamics of the indicator of subjective perception of taxpayers of the optimal level of the tax burden, the optimal level of the effective tax rate (23%) was determined, from the point of view of 90% of taxpayers. The approaches of program-target estimation and development of tax state policy are formulated, the expediency of their application is substantiated. Methods and tax instruments for stimulating the innovative development of Ukraine 's economy are singled out, the expediency of their application is substantiated. An state tax risk management quality assessment system has been developed and proposed. The connection between the indices of quality of state tax risk management and economic security of Ukraine is investigated. This relationship is a strong correlation, the parameters of which indicate that the variation of the integrated index of economic security of Ukraine more than half is determined by the variation of the quality index state tax risk management. The advanced world experience of state tax risk management is investigated, the tools of state tax risk management are classified. The state tax risk management instruments expedient for primary implementation in Ukraine are allocated. The impact of the implementation of this best practice of the state tax risk management on the state and dynamics of economic security of Ukraine is predicted. Scientifically substantiated proposals have been formulated to increase the effectiveness of cooperation between the State Tax Service and other state authorities and local self-government bodies in the context of the State Tax Service. The impact of the implementation of these proposals on the economic security of Ukraine is described. Proposals for the innovative development of individual entities, sectors and sectors of the economy of Ukraine tax incentives introduction and improvement are given.