improving methods of minimization, as well as neutralizing the possible consequences of their impacts. At that, tax risks may result in their possible negative impact on tax security or the problems created by these risks in the field of taxation.

Ensuring the effectiveness of the tax risk management process requires its organization as a continuous cycle, which is based on an appropriate strategy taking into account the content and objectives of this process. The tax security risk management scheme, consisting of four successive stages, gives clear representation of this cycle performance:

First stage: planning and definition;

Second stage: risk analysis, assessment, and description;

The third stage: risk neutralizing methods;

Fourth stage: monitoring of means to prevent and counteract to risks.

In this process, the main place is occupied by a combination of all the facts, circumstances and procedures relating to the organization of risk management to ensure the tax security of the state.

A systematic approach to the essence of risk management and modeling of its functional and procedural characteristics has its advantages.

Firstly, it allows effectively directing management actions (risk analysis, development of measures, etc.). Secondly, it helps to determine the logical interrelated sequence of actions to ensure the reliability of the relevant activities and the quality of the risk management organization in general.

According to the proposed scheme, the quality monitoring of the risk management organization is carried out at different levels. At the first level, it is necessary to establish the effectiveness of a particular stage in the risk management process. At the second level, it is important to assess management by examining ways and means of achieving the objectives of the fiscal authorities. The third level concerns determining the quality of the risk management process organization in general to ensure the tax security of the state.

Changes and development in the tax security system cannot be achieved without the perfection of information systems and analysis, improvement of scientific and technical potential, creation of information technologies, modernization of the taxpayer accounting system, application of new analysis and forecasting models by tax authorities, as well as without improvement of the payment accounting system [12].

Tax policy is the only one of the main tools for building an effective and efficient tax system, whose main task is to fill the budget with sufficient payments in the form of taxes, and their effective use. It is always difficult for the state to make the right decisions. Therefore, it is necessary to actively use the tax security indicators, which involves their calculations, subsequent analysis, and use of obtained data to build forecasts of the main indicators of the tax system. Correctly and timely calculated indicators will make it possible to have real figures on the economic development of the country [13], [14], [15].

The tax security is closely related to the level of tax culture, which is manifested in the observance by all subjects of tax legal relations of laws and other normative legal acts, timeliness and correctness of payment of taxes, knowledge of laws, their rights and obligations, as well as trust in the state in its effective redistribution of collected taxes and fees. It is trust and mutual cooperation among all subjects of tax relations that will give impetus to the development of tax culture, which is the basis for fundamental changes in the tax policy of the state, building an effective national economy, and ensuring reliable tax security of Russia.

V. CONCLUSION

The accentuation of the tax security in the system of the national economic security represents an economic and legal definition and should reveal the nature of security according to the economic essence of taxes in the context of constantly developing a conflict of interests in the field of taxation. National, economic, financial security and tax relations should be understood as elements that in reality continuously affect each other.

The formation of effective tax policy by identifying, assessing, and eliminating tax risks and threats can strengthen tax security. To ensure the effective development of the Russian economy, it is necessary to observe compliance of the tax security elements with the requirements of national security. In this connection, it is necessary to examine on a regular basis the effectiveness of methods, techniques, and tools to ensure the national security of the state.

In addition, the lack of the tax security concept at the legislative level, which would contain the priorities, goals, and objectives, as well as ways to ensure the tax security of the state, is currently very noticeable. Such a concept should be necessarily adopted. Without such a concept, it will be difficult to implement effective social and economic development of the state. Therefore, further research on this topic should be focused on the development of a system of estimated figures and indicators reflecting the effectiveness of the tax security construction that will help to identify their effectiveness at all management stages.

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