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National Security
Reference:
Shemyakina M.S.
Assessment of the tax potential within the system of ensuring regional tax security
// National Security.
2015. № 2.
P. 304-311.
DOI: 10.7256/2454-0668.2015.2.14575 URL: https://en.nbpublish.com/library_read_article.php?id=14575
Оценка налогового потенциала в системе обеспечения налоговой безопасности региона
Shemyakina Marina Sergeevna
ORCID: 0000-0003-3515-2680
PhD in Economics
Associate Professor, Department of Accounting, Taxes and Economic Security, Volga State Technological University
424000, Russia, Yoshkar-Ola, Lenin Square, 3
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sh.marina.s@gmail.com
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Other publications by this author
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DOI: 10.7256/2454-0668.2015.2.14575
Received:
25-02-2015
Published:
07-05-2015
Abstract:
This article examines one of the instruments for ensuring regional tax security – management of tax potential. A special attention is given to such functions of tax administration as planning and forecasting. The author gives original definition to the category of “regional tax security”, and demarcates the notions “threats” and “risks” to the tax security. The article offers classification of the tax risks and identifies the environment within which they form. The author conducts the classification of the threats to the regional tax security and devises an original approach towards the process of making executive decisions on ensuring the regional tax security. The article presents a new logical model for ensuring regional tax security, which will contribute to the qualitative development of the tax administration as a whole. This work can open new prospects for further research.
Keywords:
classification of risks, tax potential management , ensuring tax security, tax risks, threats to tax security, tax potential, regional tax security, planning and forecasting, goal tree, tax administration
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