Данъци, данъчна сигурност и устойчивост на икономиката
Taxes, tax security and economic sustainability

Author(s): Boyko Mitkov Petev
Subject(s): Economy, Financial Markets, Public Finances, Accounting - Business Administration
Published by: Международно висше бизнес училище
Keywords: taxes; politics; security; sustainability; economy
Summary/Abstract: The purpose of the research is to achieve the effective functioning of tax mechanisms for the protection of tax security and development of the economy. Methodologically, the system approach, modeling and comparative analysis were used. For the first time in the literature, the concept of "tax security" is introduced as a part of financial/fiscal security and the possibilities for modeling tax policy and tax control are explored, in the context of national security and protection of the strategic interests of the state, for sustainable development the economy and society as a whole. The research problem is extremely topical and in view of the fact that there is a lack of development and research in this direction. The research problem is extremely topical and in view of the fact that there is a lack of development and research in this direction. In the long term, the security of the state represents a set of security of the individual elements of its financial system, including and the fiscal (financial/tax) security of both the state and the debtors.

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