Toolkit for Monitoring the Region's Tax Security
Наименование публикации | Toolkit for Monitoring the Region's Tax Security |
Тип публикации | Статья |
Библиографическое описание | Toolkit for Monitoring the Region's Tax Security/Liubov V. Perekhrestova, Elena S. Starostina, Nickolay P. Bragin. - International Scientific Conference" Competitive, Sustainable and Secure Development of the Regional Economy: Response to Global Challenges"(CSSDRE 2018). Advances in Economics, Business and Management Research (AEBMR), volume 39. - Atlantis Press. - 2018. - P. 477-481. |
Аннотация | The article is devoted to the development of a methodological toolkit for monitoring tax security at the level of the Russian Federation constituent entities. The definition of tax security is formulated with reference to the regional level of the economy, besides, structural blocks of tax security monitoring are presented. Based on the systematization of tax security threats into economic, institutional, organizational and behavioral, a block monitoring model has been developed. As a methodological toolkit for monitoring the tax security of the region the threat indicators for each selected group were proposed. Groups of real threats to the tax security of a particular region were empirically identified; they are as follows: institutional, organizational and behavioral. |
Ключевые cлова | toolkit, external threats, internal threats, indicator, monitoring, tax security, indicator, region |
Год публикации | 2018 |
Автор(ы) |
Перекрестова Любовь Вениаминовна
Брагин Николай Петрович
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Электронная копия публикации | Загрузить |