Speaker
Description
Аbstract: Although the concept of national security has been extensively examined in scholarly literature, the notion of fiscal security has received comparatively limited academic attention. Fiscal security can be understood as a state of budgetary stability in which public financial interests are adequately safeguarded. Its core function is to ensure the availability of financial resources necessary for the stable and effective functioning of the state, and it represents a fundamental precondition for the effective implementation of public policies and the realization of governmental objectives. From this perspective, the level of fiscal security has a direct impact on the overall level of national security, thereby necessitating a thorough analysis of the concept.
Illegitimate tax avoidance represents a particularly serious threat to fiscal interests and has increasingly become a focus of attention of the international community. Practices that involve circumventing and violating tax laws undermine the financial foundations of both the national security system and the security framework of the European Union Member States. In addition to causing substantial losses to public budgets, such practices distort market competition, violate the interests of bona fide economic actors and the sustainable economic growth more broadly, and weaken public trust in the legitimacy of taxation and public governance. Developing a coherent theoretical framework for illegitimate tax avoidance, including a clear distinction between different categories and an analysis of their implications in the context of national security, may contribute to improving both legislative and law enforcement practices, as well as strengthening interinstitutional cooperation.
Keywords: national security, fiscal security, tax avoidance, circumvention of tax law, violation of tax law