Guarantee of the country's tax security

Abstract

The section examines the role of tax security as a fundamental element of Ukraine’s financial security in the context of post-war economic recovery. Tax security is defined as a system of institutional, legal, and administrative measures aimed at ensuring the stability of budget revenues, preventing tax evasion, minimizing the informal economy, and enhancing the transparency and effectiveness of tax policy. In an environment of intensified economic integration and increasing transnational capital flows, ensuring tax security becomes particularly important for maintaining fiscal discipline, preventing financial crime, and safeguarding the state’s fiscal independence. Strengthening tax security creates essential conditions for sustainable socio-economic development, improving public welfare, and ensuring the efficient allocation and use of public resources during the period of reconstruction.