Speaker
Description
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 directly affects the overall level of national security, underscoring the need for a thorough analysis of the concept.
Non-Compliant Tax Conduct represents a particularly serious threat to fiscal interests and has increasingly become a focus of attention of the international community. Practices that circumvent and violate 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 non-compliant tax conduct, including a clear distinction among categories and an analysis of their implications for national security, may improve legislative and law enforcement practices and strengthen interinstitutional cooperation.