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Tax security as constituent of economic security of Ukrainian enterprises in the conditions of crisis

Author

Listed:
  • Pavlichenko V. N.

    (Kharkiv Institute of Finance Ukrainian State University of Finance and International Trade)

Abstract

In the article one of constituents of economic security of enterprise tax security is investigated. The existing determinations of this concept are analysed and the most adequate is chosen: this " financial-economic state of taxpayer, providing minimization of tax risks, at that from the side of managing subject fully and the charged extra taxes are paid in time, and from the side of executive and legislative branches statutory defence of taxpayer" is provided. The location and role of tax security are also determined in the structure of economic security of enterprise. As is generally known, in the structure of economic security of enterprise includes next constituents: financial security, intellectual and skilled security, technical-technological security, politicallaw security, ecological security, power security and informative security. Tax security is very important part of financial security of enterprise.

Suggested Citation

  • Pavlichenko V. N., 2015. "Tax security as constituent of economic security of Ukrainian enterprises in the conditions of crisis," Вісник економіки транспорту і промисловості, CyberLeninka;Украинская государственная академия железнодорожного транспорта, issue 49, pages 131-135.
    • Handle: RePEc:scn:031720:15828208
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