TAX SECURITY OF THE NATIONAL ECONOMY: ASSESSMENT OF INFLUENCING FACTORS AND WAYS OF ENSURING

Introduction. Taxes and tax policy are the most important element of the economic security system. The value of the tax component of economic security increases many times with the transition to an economy based on market principles and mechanisms of management. This actualizes the problem of tax security in the system of economic security, and also puts forward as one of the priority tasks in the field of ensuring national economic security the development of a set of measures aimed at countering and neutralizing threats. The article describes the need for tax revenues to the country's state budget: financing public needs, creating a favorable investment climate, ensuring equality and justice, ensuring financial stability. Purpose. Study of factors that affect the tax security of the national economy and search for ways to ensure the tax security of the national economy. Materials and methods. The research material consists of the works of domestic and foreign researchers who are actively studying aspects of ensuring the tax security of the national economy. In the process of conducting the research, the following scientific methods were used: analysis, synthesis (to assess revenues to the state budget of Ukraine, economic indicators of Ukraine, the level of tax rates, the tax index in Ukraine, the implementation of the state budget of Ukraine) and a logical generalization of the results to formulate conclusions. Results. An assessment of the factors affecting the tax security of the national economy was carried out: state tax policy, the state of the economy, the business environment and the level of tax rates, tax morality, global tax systems and international tax agreements, undeclared income and artificial tax avoidance mechanisms. The dynamics of revenues to the state budget were analyzed. The analysis showed an increase in tax revenues. The dynamics of economic indicators (the number of registered unemployed decreased, employers' need for workers decreased, the inflation rate decreased), the level of tax rates (the level of the analyzed tax rates over the past three years remained unchanged), the perception of taxation conditions by citizens and businesses (a decrease in the index was observed), tax debt (the tax debt increased during the researched period). The state of implementation of the state budget of Ukraine was assessed. In 2021–2023, the state budget deficit increased. Ways to ensure tax security of the national economy are proposed: improvement of tax legislation, development of control over the fulfillment of tax obligations, promotion of tax awareness, cooperation with international organizations, promotion of the development of small and medium-sized businesses.