[15].

The tax security is closely related to the level of tax culture, which is manifested in the observance by all subjects of tax legal relations of laws and other normative legal acts, timeliness and correctness of payment of taxes, knowledge of laws, their rights and obligations, as well as trust in the state in its effective redistribution of collected taxes and fees. It is trust and mutual cooperation among all subjects of tax relations that will give impetus to the development of tax culture, which is the basis for fundamental changes in the tax policy of the state, building an effective national economy, and ensuring reliable tax security of Russia.

V. CONCLUSION

The accentuation of the tax security in the system of the national economic security represents an economic and legal definition and should reveal the nature of security according to the economic essence of taxes in the context of constantly developing a conflict of interests in the field of taxation. National, economic, financial security and tax relations should be understood as elements that in reality continuously affect each other.

The formation of effective tax policy by identifying, assessing, and eliminating tax risks and threats can strengthen tax security. To ensure the effective development of the Russian economy, it is necessary to observe compliance of the tax security elements with the requirements of national security. In this connection, it is necessary to examine on a regular basis the effectiveness of methods, techniques, and tools to ensure the national security of the state.

In addition, the lack of the tax security concept at the legislative level, which would contain the priorities, goals, and objectives, as well as ways to ensure the tax security of the state, is currently very noticeable. Such a concept should be necessarily adopted. Without such a concept, it will be difficult to implement effective social and economic development of the state. Therefore, further research on this topic should be focused on the development of a system of estimated figures and indicators reflecting the effectiveness of the tax security construction that will help to identify their effectiveness at all management stages.

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