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National Interests: Priorities and Security
 

The main problems of ensuring economic security in the system of fiscal relations

Vol. 19, Iss. 1, JANUARY 2023

Received: 21 November 2022

Received in revised form: 14 December 2022

Accepted: 25 December 2022

Available online: 16 January 2023

Subject Heading: ECONOMIC SECURITY

JEL Classification: F63, G18, H30, H61, H68

Pages: 71–89

https://doi.org/10.24891/ni.19.1.71

Natal'ya L. KUREPINA Kalmyk State University named after B.B.Gorodovikov, Elista, Republic of Kalmykia, Russian Federation
kurepinanl@mail.ru

https://orcid.org/0000-0003-2901-6463

Ekaterina E. ZERKAL' Kalmyk State University named after B.B.Gorodovikov, Elista, Republic of Kalmykia, Russian Federation
katya.zerkal@mail.ru

https://orcid.org/0000-0001-9270-8003

Subject. The article addresses the stability of fiscal relations and economic security issues.
Objectives. The purpose is to identify problems that negatively affect the fiscal and social policy of the State.
Methods. The study employs methods of observation and comparison.
Results. The paper defines challenges and threats to the system of fiscal relations, collection and distribution of taxes. The problem of the State budget centralization is relevant, therefore, we propose to conduct constant monitoring of tax payments coming directly to the budget of the constituent entity of the Russian Federation.
Conclusions. The problem of centralization of the State budget can be solved through inflation rates reduction and tax policy improvement.

Keywords: economic security, budgetary relations, tax relations, challenge, threat

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