| Issue |
SHS Web Conf.
Volume 62, 2019
17th International Scientific Conference “Problems of Enterprise Development: Theory and Practice” 2018
|
|
|---|---|---|
| Article Number | 14003 | |
| Number of page(s) | 5 | |
| Section | Theory and Practice of Taxation and Audit of Enterprises | |
| DOI | https://doi.org/10.1051/shsconf/20196214003 | |
| Published online | 15 March 2019 | |
The Regional Tax Security Mechanism Based on Reduction of Tax Risks and Use of Information Technologies
1
Orel State University, Orel, Russia
2
Surgut State University, Surgut, Russia
3
Samara State University of Economics, Samara, Russia
* Corresponding author: good_mn@mail.ru
In today’s world taxes tend to be not only a tool for ensuring and maintaining economic and financial security, but also a source of possible threats and risks which may result in reduction of tax potential and budgetary imbalances between the central office and the provinces. In the conditions of economy digitalization, tax security as a prospective way of optimal modern tax management in the state and its regions includes elements of tax mechanism, information technology and technology of tax information protection. This article advocates the need for legislative recognition of the term "tax security", structures the components of tax security threats identification, which include elements of risk management and directions of tax administration improvement. Within the framework of the study of the tax security system, the functional relationship between tax risks and the structural elements of the tax mechanism, including its planning, regulatory, controlling and analytical components, was determined.
Key words: information technology / tax security / tax mechanism / tax risks / region
© The Authors, published by EDP Sciences, 2019
This is an open access article distributed under the terms of the Creative Commons Attribution License 4.0 (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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