employee
The article is devoted to the study of the relationship between the level of the tax burden and the dynamics of tax crime in the Russian Federation. Based on the analysis of statistical data on identified tax crimes and changes in the value added tax rate, the author challenges the linear dependence assumed by classical economic models. The paper substantiates the dominant role of tax administration efficiency as a key factor influencing the level of tax offenses. An analysis of the implementation and operation of the automated control system ASC VAT-2 demonstrates that technological improvement of control mechanisms can have a more significant deterrent effect on crime than changes in the fiscal burden. The author concludes that in order to ensure the economic security of the state, a strategic priority should be not only maintaining a balanced tax burden, but also investing in digitalization and strengthening interdepartmental cooperation.
tax burden, tax crime, tax evasion, value added tax, tax administration, economic security
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