Increasing the level of tax security

Abstract

Th e subject of the research of the given paper is the process of increasing the level of tax security. Th e goal is to explore the scientifi cally grounded and practice-oriented approaches to the enhancement of the process of fi ghting tax off ences and increasing the level of tax security. Th e research methodology includes comparative, formal legal, analytical and systematic approaches. Key wordsTax safety; abuse of law; unjustifi ed tax benefi t; tax revenue. JEL Classifi cation: K34* Doctor of legal sciences, candidate of economic sciences, head of the department of legal regulation of economy and fi nances at