Abstract:

The article studies the mechanism of formation an indicative system of tax security. The authors systematized the open reporting forms of the Federal Tax Service of Russia, the analysis of which made it possible to single out groups of indicators that affect the state of the tax system and the tax potential of the region. The mechanism of interaction of the main indicators has been identified. Forms of register-calculations have been developed to determine the values of tax security indicators, and formulas for their calculation have been provided. A gradation of the level of tax security has been developed, which is calculated in conventional units according to the developed methodology. Five of its possible states have been identified: "very high", "high", "medium", "low", "very low". These states are distributed by the authors according to the “traffic light” principle and signal the need to make appropriate management decisions.