кандидат экономических наук;
candidate of economic sciences;
Статья посвящена оценке рискообразующих индикаторов в сфере налогового администрирования в части их влияния на экономическую безопасность Республики Мордовия. В процессе анализа исследованы динамика поступлений налоговых доходов в консолидированный бюджет, недоимка по налоговым поступлениям, количество камеральных проверок, проведенных УФНС по Республике Мордовия, доля фактически уплаченной суммы начисленных платежей по итогам проведенных проверок и другие индикаторы. В результате определены основные проблемы бюджетно-налоговой безопасности и ее отдельных секторов (в частности, налогового администрирования). В статье предложены отдельные механизмы нейтрализации рисков.
The purpose of the study is to assess risk-forming indicators in the field of tax administration in terms of their impact on the economic security of the Republic of Mordovia. In the process of analysis, the dynamics of tax revenues to the consolidated budget, arrears in tax revenues, the number of desk audits conducted by the Federal Tax Service in the Republic of Mordovia, the share of the actually paid amount of accrued payments based on the results of the audits and other indicators were investigated. The study of the regional economy was carried out on the basis of official statistical reporting, individual points were highlighted that make it possible to judge the problem areas in this area. Analysis of factors such as inflation and changes in tax legislation make it possible to determine the areas of government intervention in economic regulation. The analysis carried out by the authors made it possible to formulate the main conclusions regarding the state of risk-forming indicators in the field of tax administration, as well as to indicate their negative impact. Also, the threats concern economic security in general. Specifically: the complication of the tax system can lead to an increase in the number of errors and violations, both unintentional and deliberate, which negatively affects budget revenues; increasing the tax burden on high-income groups of the population can stimulate tax evasion and an increase in informal employment; dependence on the income of high-income taxpayers makes the budget more vulnerable to economic fluctuations and changes in the structure of household income. As a result, the main problems of fiscal security and its individual sectors (in particular, tax administration) were identified. The article proposes separate risk neutralization mechanisms.