Poltorak Anastasiya, Candidate of Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv national agrarian university, Mykolayiv, Ukraine
Malinovskaya Irina, scientific degree applicant higher education accounting and Finance faculty, Mykolayiv national agrarian university, Mykolayiv, Ukraine
Polozenko Vitaliy, scientific degree applicant higher education accounting and Finance faculty, Mykolayiv national agrarian university, Mykolayiv, Ukraine
EVALUATION OF THE STATUS INDICATORS OF THE TAX SECURITY OF UKRAINE IN THE SYSTEM OF FINANCIAL SECURITY
The article evaluates the status indicators of the tax security of Ukraine in the system of financial security. Improved theoretical approach to the interpretation of the categories “tax safety of the state” with the purpose of deepening the conceptual apparatus of economic science. A list of status indicators of the tax security of Ukraine on the principles of representativeness, reliability and information accessibility. Presents the characteristic values of indicators of the tax security received by the analog method and expert evaluation. Conducted valuation indicators and defined an integrated index of tax security of Ukraine.
Keywords: tax security, financial security, tax debt, tax burden, indicators of the condition of tax security, tax security of the state.
JEL classification: H 30; E 62; H 20.
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