Issue: № 3, 2025
Doi: https://doi.org/10.37634/efp.2025.3.5
The paper proves that ensuring the tax security of the state is a necessary condition for the realization of its fiscal interest, which requires effective management of the tax system, improvement of tax control and increased responsibility for violations of tax legislation. It is substantiated that a comprehensive approach to the development of the budget and tax policy will ensure financial stability, support the development of the economy and promote the integration of Ukraine into the European economic space. It is shown that in EU countries great attention is paid to transparency of budget and tax legislation, digitization of budget and tax processes and cooperation between states in the field of budget and tax policy. It was established that budget and tax security is an important component of the economic security of the state. It provides for the country's ability to ensure stability and efficiency in the management of public finances and tax systems, which is the basis for sustainable economic development and protection of national interests. It was determined that budget and tax security is aimed at creating such conditions that ensure the stability of the national economy, increase its ability to respond to external and internal economic challenges, and also ensure the effective functioning of the state's financial system. It has been established that budget security is an important component of the state's economic security, which includes the state's ability to ensure stability and effective management of budget resources, as well as to maintain financial stability at the national level. It assumes that the state budget should be able not only to cover the current needs of the state, but also to ensure sustainable economic growth and minimize financial risks. It is shown that ensuring tax security in Ukraine is a complex process that includes the creation of a stable, fair, transparent and effective tax system that meets both the interests of the state and the needs of businesses and citizens. Ways to improve the main mechanisms of the state's budget and tax security are proposed: stability of the state budget, transparency in the budget process, effective use of budget funds, financial stability and ability to adapt, fight against shady practices, support of social standards, international cooperation.
Keywords : theoretical essence, definition, budget and tax, security, economy, Ukraine
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