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National Interests: Priorities and Security
 

Tax debt as a threat to the financial security of the State: methodological considerations

Vol. 12, Iss. 1, JANUARY 2016

PDF  Article PDF Version

Received: 30 September 2015

Accepted: 22 October 2015

Available online: 25 January 2016

Subject Heading: ECONOMIC SECURITY

JEL Classification: H21, H22, H26

Pages: 98-115

Okun' A.S. Kuban State University, Krasnodar, Russian Federation
n121ha@rambler.ru

Vasyuta E.A. Kuban State University, Krasnodar, Russian Federation
katyavas-94@mail.ru

Importance Considering the recurring crisis phenomena in the Russian economy, financial security becomes especially important. The State and businesses should monitor it and respond to any threats.
Objectives The research determines the significance of financial security for the national economic security. It identifies external and internal threats to financial security of Russia, analyzes the region's tax debts. We also formulate methods for assessing the efficiency of managing the region's taxes payable, mechanism for collecting and reducing tax debts.
Methods Based on various methods of economic analysis, data analysis and synthesis, we propose our methods for computing an integral tax debt management indicator of regions.
Results We analyzed tax debts of each Russian region, determined and tested methods for computing the integral tax debt management indicator, considering the regions' rankings in accordance with the indicator.
Conclusions and Relevance There are zones of risks, which include regions with the low integral efficiency indicator. Based on positive experience of regions, we propose our practical recommendations, from regional and zone perspectives, in order to reduce tax debts.

Keywords: financial security, taxes payable, special tax regime, tax benefit, zone, risk

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