Accounting analysis and audit

Comparative approach to the tax security assessment

Economic Annals-XXI

Economic Annals-ХХI: Volume 157, Issue 3-4(1), Pages: 106-108

Citation information:
Afanasyeva, L., & Tkacheva, T. (2016). Comparative approach to the tax security assessment. Economic Annals-XXI, 157(3-4(1)), 106-108. doi: https://doi.org/10.21003/ea.V157-0033

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Lyubov Afanasyeva
PhD (Economics),
Associate Professor of the Economic Security and Taxation Department,
Southwest State University
94, 50 Let Oktyabrya Str., Kursk, 305040, Russia
lv_af@mail.ru

Tatyana Tkacheva
PhD (Economics),
Associate Professor,
Head of the Economic Security and Taxation Department,
Southwest State University
94, 50 Let Oktyabrya Str., Kursk, 305040, Russia
tat-tkacheva@yandex.ru

Comparative approach to the tax security assessment

Abstract. Introduction. Formation of the competitive economy of any state is impossible without effective tax policy. Effective tax policy is a source of economic growth and, as a rule, it manifests itself in macroeconomic and financial stability, the increase of business activities of economic entities, raising the level and quality of life of the population, in the realization of strategic infrastructural projects, etc. Tax policy in major economies of the world is heterogeneous; it depends on the scale and structure of the existing tax system, tax regulation and stability.

The authors’ proposed method of tax security estimating at the macro-level consists of the following stages: constructing a hierarchy of goals of tax security of the state; defining of priorities vector using the method of paired comparisons for all levels of the hierarchy; standardizing (normalizing) of the variables of the third level, that is, bringing the dimensional units of parameters measurement that form tax security to a unified range of values. While analyzing and estimating taxable capacity and tax risks, we consider taxes on income, profits and capital gains, taxes on goods and services, insurance premiums in the Organization for Economic Cooperation and Development (OECD) countries.

The authors of the article substantiate methodical recommendations on the assessment of the tax security of the state (on the materials of OECD countries). The advantage of the proposed method is usage of publicly available information on the most important indicators of the state tax policy’s efficiency.

Keywords: Taxable Capacity; Tax Security; OECD Countries; Tax Risk

JEL Classification: F01; H56; O57

Acknowledgement. The article has been executed within the state task of Southwest State University, a Project Code: 2090.

DOI: https://doi.org/10.21003/ea.V157-0033

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Received 18.12.2015

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