Abstract:

This article raises the issue of tax security in modern Russia: the origins, impact and ways to strengthen the level of security of the country´s tax system, as well as the main threats. The relevance of the topic is conditioned by significant problems in the field of tax regulation caused, first of all, by a large share of shadow economy in the general economic system of the Russian Federation and the presence of a large number of tax crimes, which together constitute a threat to the security of the tax system of the country. The article presents an analysis of modern threats to the tax security of the Russian Federation.

Keywords: tax security; tax regulation; tax crimes; shadow economy.