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National Interests: Priorities and Security
 

Filosofy-methodological substantiation of the concept of tax safety of the state in a time of an economic crisis

Vol. 5, Iss. 18, SEPTEMBER 2009

Available online: 12 November 2009

Subject Heading: Challenges and security

JEL Classification: 

Timofeeva I.J. officer of police in the Smolensk region, associate professor International law institute
innatimoff@pochta.ru

In the conditions of an economic crisis the state should observe the national interests in a prime order, provide the territorially-economic integrity and develop tax mutual relations on the basis of cooperation of all participants of economic activities equal in rights. In the present research the author gives a filosofsko-methodological substantiation of the concept of tax safety of the state, its conceptual device, allowing to open essence, a place and a role of tax safety in system of national economic safety of the Russian Federation. It is concluded that in the conditions of crisis there is strengthening of a role of the state in definition of strategy and tactics of process of influence of tax mechanisms on all participants of economic relations for maintenance of tax safety of the state.

Keywords: national safety, economical safety, the concept of tax safety, taxes

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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