ECONOMIC AND LEGAL JUSTIFICATION OF THEMETHODOLOGICAL APPROACH TO THEASSESSMENT OF THE STATE OF BUDGET ANDTAX SECURITY OF UKRAINE

Abstract

The purpose of the article is to study the problematic aspects of economic and legaljustification of the methodological approach to assessing the state of the budget andtax security of Ukraine. The methods of economic analysis, synthesis, comparison, generalization,and systematization are used in the research. The intensification of financialand economic instability and the emergence of crisis phenomena in the financial systemof the state have led to the activation of destabilizing factors that significantly affect thefunctioning of the budget and tax sphere of Ukraine. Due to the inefficient implementationof the budget and tax policy for a long time, there is a deterioration of the financialcomponent of economic security and the emergence of destructive processes and phenomenain the economy of the state. Given this situation and the violation of macroeconomicstability, the need for timely response and prevention of internal and externalrisks and threats to budget and tax security, as well as protection of national interestsof the state in the financial sphere becomes especially important. At the same time, thedesire to ensure the stable development of the budget and tax sphere necessitates arevision of methodological tools for assessing the level of budget and tax security,which, in turn, requires revision of existing Methodical recommendations for calculatingthe level of economic security of Ukraine and supplementing them with tax securityindicators. It is becoming obvious that ensuring and strengthening the budget and taxsecurity of Ukraine is one of the priorities of public policy, which highlights the researchtopic. The article defines the essence of budget and tax security of the state, theirinterdependence outlines the main problems of the budget and tax security of Ukraineand considers regulatory and legal security of budget and tax sphere. A study of threatsand risks to budget and tax security in the context of identified indicators is conducted.Evaluations of the methodological approach to assessing the level of budget and taxsecurity of the state are carried out, and the method of calculating weights and integratedindicator of budget and tax security is analyzed. The main approaches to assessingthe level of tax security are systematized and the calculation of its indicators isproposed. In order to strengthen the institutional support of budget and tax security, itis proposed to develop the concept of tax security of the state and supplement thecurrent Methodical recommendations for calculating the level of economic security ofUkraine with the tax component.