Modern Approaches to Assessing the Tax Security of Economic Entities

Abstract

The tax security of enterprises and organizations allows them to function effectively in a changing environment, respectively, the methodology for assessing tax security requires detailed consideration. In order to develop recommendations for its improvement, the author's interpretations of the definition of the definition of tax security of economic entities proposed by modern researchers are disclosed, a number of them are criticized, an author's definition covering two aspects is proposed: tax security as a component of financial security and tax security characterized by a low level of tax risk or its absence. The review and grouping of generally accepted indicators of financial security of enterprises is carried out, on the basis of which, using mathematical methods, the possibility of adapting them by adjusting for tax factors in order to determine the optimal values characterizing the security zone (using the example of liquidity assessment) is revealed. The second aspect of the assessment of tax security is related to leveling the tax risks of additional taxes, fees, penalties and fines based on the criteria approach proposed by the Federal Tax Service. The criteria of tax security proposed by the tax service are disclosed and systematized, their threshold values and the possibilities of using an indicator approach in order to manage the tax burden, strengthen security and ensure sustainable development are determined.