INTEGRATION OF TAX SECURITY INTO THE ECONOMIC SECURITY SYSTEM OF UKRAINE: INSTITUTIONAL AND LEGAL DIMENSION

Abstract

The article provides a theoretical and methodological generalization of approaches to interpreting the essence of tax security in the context of its institutionalization as an integral component of the state's economic security system. It is substantiated that tax security should be considered not simply as a functional element of tax and financial policy, but also as a strategically important category within the framework of the national security system. The current regulatory and institutional fragmentation of tax security regulation in Ukraine is highlighted, as well as the lack of its formal definition in legislation. The study emphasizes that the lack of a coordinated legal framework leads to inconsistency of management decisions and weakens the potential for strategic integration of tax functions into the architecture of economic security. Based on the analysis of scientific positions, legal documents and institutional practice, the author substantiates the need to formalize tax security by including it in national strategic planning documents. Special attention is paid to the development of a single Concept of Tax Security, which should define goals, indicators, principles and implementation mechanisms at different levels of public administration. It is argued that this formalization should be implemented through a coordinated set of legislative, methodological and institutional measures, including the introduction of a legal definition, methodological tools for risk-based monitoring and mechanisms for interdepartmental coordination. The author's approach focuses on integrating tax security with the broader system of economic security in the context of the current crisis, in particular martial law, to ensure fiscal stability, protect public interests and strengthen the resilience of the national economy. In this regard, the study contributes to the development of a unified legal and managerial framework for embedding tax security into the strategic priorities of Ukraine’s national resilience and financial sovereignty. Furthermore, the research highlights the relevance of risk-oriented governance tools and their critical role in forecasting and neutralizing systemic fiscal threats in volatile conditions.