Bazhenov, A.A., Mehdiev, Sh.Z. Tax security as an element of national security of the state.

Abstract: The article is devoted to the role and place of tax security within the system of national security of the state. The authors show the system of indicators and criteria, which characterise tax security in the Russian economy and touch upon the qualification of good-faith actions of tax-payers, when implementing their tax obligations. The authors also provide detalied characteristics of the tax security criteria from the point of view of the implementation of their functions, and discuss the terms of “national security” via the terms “stability” and “sustainability ” of the tax system of Russia.

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