Tax Security Management of the Regions

Abstract

Modern conditions of social and economic development of the Russian Federation are characterised by presence of the highest level of structural budgetary deficiency and the complex of operating economic and technological sanctions. Structural disproportions is also deepening, demographic situation becomes complicated, and there is low level of realization of investment programs. That means the necessity of promt working out of perspective development directions of tax policy and structural elements of taxation mechanism to provide tax security of the regions. The necessity to deepen theoretical positions and working out of scientifically-proved practical recommendations on the problem has defined the urgency of perfection of estimation and forecasting methodology of tax security of the subjects of the Russian Federation. In the article the authors estimated tax security of CFD (Central Federal District) regions. According to the results of complex analysis basic negative tendencies presenting threat to tax security at the regional level are revealed. The authors revealed the priority directions influencing the level of tax security in the region and made the forecast of change of its level in CFD regions.