New Challenges Affecting the Tax Security of Russia

Abstract

Taxes and other obligatory payments are the main source of budgetary income, their establishment and collection — a manifestation of one of the system-forming, sovereign rights of the State. This makes tax revenues essential for the stable development of the economy and national security. This makes tax revenues essential for the stable development of the economy and national security. The adequacy of tax resources makes it possible for the State to realize such basic legal values as the protection of mothers and children, social security for vulnerable categories of citizens, medical care, the right to education and others. The study considers the essence and types of new challenges affecting the tax security of Russia and the economic effects of the identified challenges to the fiscal base of the state.