The Role of National Fiscal Security and Tax Sovereignty in Collection of Taxes

Abstract

This contribution deals with the issues of the collection of taxes in the fiscal security context. The main aim of the contribution is to confirm or disprove the hypothesis that collection of taxes, being the sign of tax sovereignty, is one of the most important methods of provision for national fiscal security. The methodology of the study includes general scientific methods (analysis, synthesis, induction, deduction, comparison, description) as well as particular legal academic methods (interpretation of legal acts, formal-legal method). The Authors analyze scientific approaches to the concept of national security as a generic term to the fiscal security, highlights its elements and contents. The Authors note that the state, public and personal security shouldn’t be opposed each other, but they should be considered as elements of a unified system of national security. Full and effective implementation of the rights and legitimate interests of citizens and their communities equally meets the needs of national security as the protection of the interests of the state as a whole. The Authors prove that national security and tax security, in particular, are achievable only in conditions of genuine state sovereignty.