A DOCTRINAL VIEW OF THE PRINCIPLES OF THE STATE FINANCIAL SECURITY REGARDING THE ADMINISTRATION OF TAXES AND FEES

Abstract

In this article, the author considered, in particular, but not exclusively, the theoretical aspects of the doctrinal approach to ensuring the financial security of the state in the context of the focus on paying taxes and fees. Nowadays there are many positions in the doctrine regarding the definition of the concept of financial security and its content, as well as a large number of normative and legal acts related to the regulation of various areas of financial security. Since ensuring the appropriate level of financial security is a mandatory condition for its functioning, it is necessary to establish the internal and external balance of its subsystems with the help of regulatory and legal regulation. Taking into account foreign experience and already existing Ukrainian legislation, the author proposes to develop a law that would combine all provisions related to the functioning of financial security. The law must contain information about the concept of financial security and its content; about the regulator of financial security; types and methods of financial control and monitoring, as well as authorized bodies for their implementation, etc. Due to the imperfection of regulatory regulation, threats are created to the financial security of Ukraine, which gives rise to the emergence and spread of economic crime in our country. Among the main offenses related to financial security, one can name non-payment of taxes and concealment of income, fraud with financial resources, artificial increase and maintenance of high prices of goods, concealment of foreign currency in order to increase its price, etc. All this not only needs to be resolved, but it is also important to have an appropriate legal framework for regulating this area. Consideration of the components of the state financial security in the context of tax administration emphasizes the need for an integrated approach to financial management. Fairness, efficiency, transparency and effective control mechanisms become important elements of the strategy aimed at supporting the financial stability and sustainable development of the state through the optimization of tax policy.