IMPACT OF THE MODEL OF SOCIO-ECONOMIC DEVELOPMENT OF THE COUNTRY ON ENSURING THE TAX SECURITY OF THE STATE
Abstract
The article summarizes the role of tax security in solving socio-economic conflicts in society in the context of the model of development and following the national interests of Ukraine. Tax security is an important component of the multi-level system of financial security of the state and defines an important direction for conducting research at the level of theoretical study and its practical application. Insufficient understanding of the theoretical essence and mechanisms of ensuring tax security leads to the fact that the state authorities do not react or do not respond adequately to the challenges and risks, in particular, the financial and economic ones that arise at the present stage and cause further transformation processes. The peculiarities of dialectical interdependence in ensuring tax security between the state, business and society are manifested in the fact that in the world practice, the provision of social services to the disadvantaged population is carried out with the help of independent activity of socio-political organizations, as well as private individuals. Consequent transformations aimed at democratizing the state and increasing the role of social dialogue between the state and business are a prerequisite for the development of different approaches to the formation of state policy and can create favorable conditions for successful socio-economic development of the country. The problem of translating a certain part of social responsibility from state to business today in Ukraine is a socio-economic inevitability, which is due to the weakening of the financial capabilities of the state. At the same time, the policy of increasing the tax burden of business entities may have a destructive effect on the tax security of the state, since under the existing mentality of the population and the economic and legal nihilism of Ukrainian society a significant part of the income received will be concealed, weakening the social security of citizens. Generalization of the essence and components of tax security of the state deepens the theory of economic science. The theoretical provisions can be used in the formation of a state policy of ensuring tax security in the context of social compromise and the solution of socio-economic conflicts in society.
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