Tax security management of a public entity
The monograph is devoted to the study of the concept of tax security management of a public legal entity. The concept is built on the interconnection of three main elements: analysis, monitoring and regulation. The role of analysis in the control system is determined. Special attention is paid to monitoring. It is proposed to use the method of constructing a heat map as a data visualization tool for monitoring. It is noted that regulation and management decision-making should be carried out taking into account the monitoring data and the main guidelines of the budgetary and tax policy of a public legal entity. The material of the monograph has a practical focus on improving the work of participants in the budgetary process to manage the tax security of a public legal entity on the basis of a risk-oriented approach. The presented material can open up new perspectives for further research. It will be of interest to those who are engaged in the development of methodological support for tax security management.