The impact of tax evasion on the economic security of the state

Abstract

The article aims to examine the impact of tax evasion on the state's economic security, identify the main threats arising from tax violations, and justify effective countermeasures. The study includes an analysis of the economic and social consequences of tax evasion, an assessment of its impact on budget stability, the investment climate, and the country's competitiveness. The primary forms of tax evasion are analyzed, including offshore schemes, the shadow economy, corruption mechanisms, and abuse of tax benefits. It is substantiated that such phenomena reduce budget revenues, increase the tax burden on conscientious taxpayers, threaten the financial system's stability, and undermine trust in state institutions. Particular attention is paid to the macroeconomic consequences of tax evasion, particularly its impact on public debt, inflation risks, the investment climate, and the country's competitiveness. It is revealed that a high level of tax evasion contributes to the growth of the shadow economy, reduces the effectiveness of state tax policy, and creates prerequisites for social instability.

A conceptual model for assessing risks associated with tax evasion is proposed, allowing the identification of key threats to economic security and the development of effective countermeasures. The key directions of state policy to minimize tax losses are determined, including strengthening control over tax payments, improving the tax administration system, implementing digital technologies for financial flow monitoring, and enhancing tax culture among the population and businesses. It is established that combating tax evasion is an essential component of economic security and requires a comprehensive approach, incorporating both administrative and legal mechanisms. Eliminating threats related to tax evasion will contribute to increased financial stability, an improved investment climate, and sustainable economic development.