TAX SECURITY

One of the most important functions of the state is to ensure economic security. This function, in turn, is a guarantee of the country's independence and an indispensable condition of stability and effective life of society. Taxes play an important role of an instrument making state in the harmonious performance of its functions. So, the most important element of the country's economic security in modern conditions is tax security. Taxation is a link between the economy and the budget system. It makes transfers between business entities, individuals and the state. That balance of interests, capabilities and needs of consuming and producing parts of society will ensure the strength of state foundations. Guaranteed receipt of tax payments to the budget protects national interests, social orientation of fiscal policy, and enough defense capability. It is tax security of the state. In the context of the establishment and reform of the tax system in Russia tax security as well as the development of methods and tools for the assessment of its impact on the efficiency and increase the economic security of the enterprise acquires an independent role.