Toolkit for Monitoring the Region's Tax Security

DOI

10.2991/cssdre-18.2018.98How to use a DOI?

Keywords

toolkit, external threats, internal threats, indicator, monitoring, tax security, indicator, region

Abstract

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.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Liubov Perekhrestova
AU  - Elena Starostina
AU  - Nickolay Bragin
PY  - 2018/05
DA  - 2018/05
TI  - Toolkit for Monitoring the Region's Tax Security
BT  - Proceedings of the International Scientific Conference "Competitive, Sustainable and Secure Development of the Regional Economy: Response to Global Challenges" (CSSDRE 2018)
PB  - Atlantis Press
SP  - 477
EP  - 481
SN  - 2352-5428
UR  - https://doi.org/10.2991/cssdre-18.2018.98
DO  - 10.2991/cssdre-18.2018.98
ID  - Perekhrestova2018/05
ER  -