Home  Journals  National Interests: Priorities and Security  8(461) - 2026 August

Transformation of tax administration in the interests of strengthening the economic security of the region

Received: 25 March 2026

Accepted: 28 April 2026

Available online: 27 August 2026

Subject Heading: ECONOMIC SECURITY

JEL Classification: H21, H26, H71, R58

Pages: 64-72

https://doi.org/10.24891/limgry

Subject. This article discusses the tax administration as a tool for neutralizing threats to the economic security of the region.
Objectives. The study aims to carry out a comprehensive assessment of the effectiveness of tax administration in the Orel Oblast, and substantiate practical solutions aimed at reducing the costs of enforcement.
Methods. For the study, we used a systems approach, and the methods of economic and statistical analyses, comparison and logical generalization.
Results. The article reveals that the increase in additional charges for on-site inspections is achieved within the framework of a model that preserves the punitive nature of control. It also develops a set of measures aimed at preventing tax violations, and defines organizational and methodological content for each measure.
Conclusions. The shift in the emphasis of tax administration towards a preventive model opens up an opportunity to reduce the number of tax offenses and relieve the judicial system. The solutions presented in the article help other regions to increase their economic security.

Keywords: region’s economic security, tax administration, tax control, preventive mechanisms, Orel Oblast

References:

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