Dushanbe, Tajikistan
JEL H26 Tax Evasion and Avoidance
JEL H20 General
JEL O23 Fiscal and Monetary Policy in Development
JEL E62 Fiscal Policy • Modern Monetary Theory
The article examines the role of tax security in the state's economic resilience system on the example of the Republic of Tajikistan. The relevance of the research is due to the increasing external and internal economic challenges, the digital transformation of the fiscal system, and the need to ensure the sustainability of budget revenues in terms of global economic instability. The purpose of the research is a comprehensive scientific substantiation of tax security and development of methodological and practical approaches it in the context of modern institutional and economic transformations. Statistical data from government agencies of the Republic of Tajikistan and from international financial organisations is the empirical basis of the research. Tax security is a dynamic state of the tax system. It ensures the stability of budget revenues, the effectiveness of tax administration, and the protection of the economy from fiscal risks. The research identifies key threats to tax security, including a high level of the shadow economy, a significant amount of tax benefits, and the dependence of domestic consumption on external factors such as remittances from migrant workers. Despite the positive dynamics of macroeconomic indicators and the growth of tax revenues, these factors significantly limit the fiscal potential of the state. Moreover, digitalisation of tax administration is an important tool for increasing transparency and efficiency of tax control. As a result, an intensive budget filling model expands the tax base and reduces inefficient tax benefits and institutional integration of the shadow sector into the legal economy. It will increase the stability of the tax system and strengthen state economic security.
economic resilience; financial security; tax security; shadow economy of the Republic of Tajikistan; fiscal policy of the Republic of Tajikistan
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