THEORETICAL ASPECTS OF ENSURING TAX SECURITY ON THE BASIS OF TAX ADMINISTRATION
DOI :
https://doi.org/10.5281/zenodo.19694543Résumé
Tax security has become a core element of national economic security, reflecting a state’s ability to ensure stable, sufficient, and predictable tax revenues while minimizing risks such as evasion, avoidance, and administrative inefficiencies. In conditions of globalization and digitalization, tax administration faces increasing complexity, requiring a shift from traditional control-based approaches toward integrated, risk-based, and technology-driven systems. Thus, ensuring tax security is no longer limited to revenue collection but involves a comprehensive framework combining institutional capacity, digital tools, risk management, and compliance-oriented governance.
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