ECONOMIC AND LEGAL JUSTIFICATION OF THE METHODOLOGICAL APPROACH TO THE ASSESSMENT OF THE STATE OF BUDGET AND TAX SECURITY OF UKRAINE

The purpose of the article is to study the problematic aspects of economic and legal justification of the methodological approach to assessing the state of the budget and tax security of Ukraine. The methods of economic analysis, synthesis, comparison, gen-eralization, and systematization are used in the research. The intensification of financial and economic instability and the emergence of crisis phenomena in the financial system of the state have led to the activation of destabilizing factors that significantly affect the functioning of the budget and tax sphere of Ukraine. Due to the inefficient implemen-tation of the budget and tax policy for a long time, there is a deterioration of the financial component of economic security and the emergence of destructive processes and phenomena in the economy of the state. Given this situation and the violation of macroeconomic stability, the need for timely response and prevention of internal and external risks and threats to budget and tax security, as well as protection of national interests of the state in the financial sphere becomes especially important. At the same time, the desire to ensure the stable development of the budget and tax sphere necessitates a revision of methodological tools for assessing the level of budget and tax security, which, in turn, requires revision of existing Methodical recommendations for calculating the level of economic security of Ukraine and supplementing them with tax security indicators. It is becoming obvious that ensuring and strengthening the budget and tax security of Ukraine is one of the priorities of public policy, which highlights the research topic. The article defines the essence of budget and tax security of the state, their interdependence outlines the main problems of the budget and tax security of Ukraine and considers regulatory and legal security of budget and tax sphere. A study of threats and risks to budget and tax security in the context of identified indicators is conducted. Evaluations of the methodological approach to assessing the level of budget and tax security of the state are carried out, and the method of calculating weights and integrated indicator of budget and tax security is analyzed. The main approaches to assessing the level of tax security are systematized and the calculation of its indicators is proposed. In order to strengthen the institutional support of budget and tax security, it is proposed to develop the concept of tax security of the state and supplement the current Methodical recommendations for calculating the level of economic security of Ukraine with the tax component. banking imbalances, and deepening imbalances in monetary and fiscal spheres. Measures of state anti-crisis policy aimed at ensuring financial stability, improving the efficiency of the financial system of the state and counteracting internal and external threats to economic security, did not provide the desired result, as these problems are systemic due to inefficient models of budget and tax, monetary and credit policy, ambiguity and imperfection of institutional and legal support of the financial sphere and inconsistency of state regulation of financial and economic processes. The emergence of significant threats and risks to the financial sector has laid the foundation for a steady decline in the financial security of the state, which in turn has increased the instability of the socio-economic system, decrease in the budget revenues due to reduced tax base and lower living standards of the population and its social security. In view of this, the problem of studying the budget and tax components of financial security of Ukraine, assessing the level of security of budget and tax spheres and finding ways out of the financial and economic crisis, which requires a set of methodological measures and its legal justification, is becoming important.


INTRODUCTION
Trends in the modern socio-economic development of Ukraine are characterized by significant destructive changes and distortions in the economic, political, social and legal spheres, a number of destabilizing processes and phenomena of the financial system, and the emergence of significant risks and threats to the economic security of the state. As a result, in recent years there has been a significant deterioration in the country's financial and economic condition, which is reflected in falling GDP, rising inflation, maintaining a high level of the budget deficit and public debt, national currency instability, banking imbalances, and deepening imbalances in monetary and fiscal spheres. Measures of state anti-crisis policy aimed at ensuring financial stability, improving the efficiency of the financial system of the state and counteracting internal and external threats to economic security, did not provide the desired result, as these problems are systemic due to inefficient models of budget and tax, monetary and credit policy, ambiguity and imperfection of institutional and legal support of the financial sphere and inconsistency of state regulation of financial and economic processes. The emergence of significant threats and risks to the financial sector has laid the foundation for a steady decline in the financial security of the state, which in turn has increased the instability of the socio-economic system, decrease in the budget revenues due to reduced tax base and lower living standards of the population and its social security. In view of this, the problem of studying the budget and tax components of financial security of Ukraine, assessing the level of security of budget and tax spheres and finding ways out of the financial and economic crisis, which requires a set of methodological measures and its legal justification, is becoming important.
Problematic aspects of ensuring a sufficient level of budget and tax security of the state have long been reflected in the works of both domestic and foreign scholars. However, concerning the budget security, which means such state of solvency and the appropriate level of financial stability of public finances, in which public authorities are able to perform their functions as effectively as possible [1], the scientific rationale is quite broad, and diagnostics is legislatively provided by Methodical recommendations on the calculation of the level of economic security of Ukraine [1] and is based on the calculation of clearly defined indicators taking into account the weights, but the tax security research developments are somewhat restrained and limited. In particular, so far the Methodical recommendations for calculating the level of economic security of Ukraine have not included the tax component as a subsystem of financial security of the state, have not defined the list of indicators and have not provided methods for their calculation. Taking into account the rapid upward trends in the development of the shadow economy, legalization of funds obtained by criminal means, concealment of the tax base and various ways of tax evasion, we consider it extremely important to assess the level of tax security of the state. It should be noted that the determinant of «tax security» is in fact undefined and is a relatively new economic and legal category, and existing scientific developments are mainly focused on the micro-level.

LITERATURE REVIEW
In particular, O. Baranetska and V. Martyniuk [2,p. 84] interpret the tax security as the state of the economy and the effectiveness of public authorities and institutions, which ensure a guaranteed receipt of taxes and payments to the budgets of various levels and the protection of national interests in the fiscal sphere. At the same time, scholars are talking more about fiscal security, which is determined by the effectiveness of fiscal policy and is directly related to budget security, as the reduction of the level of the state budget deficit directly depends on the growth of tax revenues.
Yu. Ivanov and Yu. Berezhna [3,p. 10] adhere to the point of view that the tax security of the state should be considered in terms of comprehensive provision of a sufficient level of tax security of the taxpayer, regional, national and international tax security. At the same time, emphasis is placed on the fact that tax security is a prerequisite for ensuring the budget security of the state, and the components (budget and tax) of financial security are interdependent concepts.
I. Tsymbaliuk [4, believes that to ensure the appropriate level of tax security of the state it is necessary to constantly monitor its condition, to determine the main components and factors of influence based on a study of the peculiarities of the tax system functioning.
A. Sukhorukov [5] has a similar opinion on the essence of tax security. He investigates the tax security through the prism of relationships between the components of financial security of the state and claims that the budget and tax security largely depends on the ability of the state to rationally accumulate and use available financial resources.
Moreover, the urgency of the scientific problem mentioned in the article was substantiated by foreign scientists and researchers. For example, some of them stressed that financial security, in particular, is one of the basic characteristics of economic security in general and that, most importantly, the financial development of the state directly depends on the development of the state economy [6, р. 293-316; 7 р. 111-143; 8, р. 526-551; 9, р. 171-179]. In this context, some scholars emphasize the need to increase tax revenues, which greatly affects the stability of economic, political and social dimensions to ensure the fiscal stability of the state as a whole [10, p. 137-150; 11, p. 53-71; 12; 13, p. 1-37; 14, p. 56-71]. After all, international experience allows Ukrainian realities to focus their efforts on optimizing the fiscal space, which requires, above all, a review of both temporary and institutional regulatory boundaries governing the budgeting process.
However, taking into account the significant scientific achievements in this area, institutional and legal support and diversity of views of scholars, at the present stage, most scholars tend to consider the concept of tax security in combination and interdependence with budget security. Therefore, we consider it appropriate to continue research on the essence of budget and tax security and justification of the methodological approach to its evaluation.

RESULTS AND DISCUSSIONS
The purpose of the article is to study the problematic aspects of economic and legal justification of the methodological approach to assessing the state of the budget and tax security of Ukraine.
Strengthening systemic macroeconomic instability in Ukraine has led to the intensification of budget imbalances, increased risk of default, growing state budget deficit and exacerbation of debt dependence against the background of an increasing tax burden on businesses, which, in turn, provokes concealment of real production to avoid payment of taxes and withdrawal of capital outside the country. Ensuring budget and tax stability, openness and transparency of economic activity and a decent standard of living, at the present stage of development of the state, is one of the priorities of its activities. Achieving an adequate level of protection of the budget and tax sphere from the destructive effects of internal and external threats will be possible provided the most effective legislative and regulatory support, as well as the high-quality implementation of responsibilities by public authorities.
Note that in Ukraine there is a well-formed system of regulatory and legal support of economic security by functional components, in particular: (1)  and others. However, the current legislative acts are still not involved in a specific mechanism for ensuring the security of the state and are not fully implemented in the programs of its socio-economic development [20, p. 101]. In this context, the need to consider the legal support of budget and tax security through the prism of interaction between the state apparatus and society as a whole is highlighted. At the same time, the main emphasis should be placed on the protection of national interests in the financial sphere.
According to the results of the comparative analysis of approaches to determining the essence of budget and tax security, it can be stated that budget and tax security is a state of budget and tax sphere that protects the interests of tax subjects, the ability of the tax system to develop and improve steadily, the ability to timely identify, prevent and counter risks and threats in order to ensure a balanced condition of state and local budgets by ensuring the coherence of their revenue and expenditure. However, there is still no legislative regulation of this concept, and the method of calculating the level of economic security of Ukraine does not provide for the calculation of such a component as tax security. Moreover, the experience of Central and Eastern Europe would significantly help Ukraine to avoid significant mistakes and risks in this case [21, p. 3-4]. Because of this, in order to fill the legal vacuum, it is necessary to make appropriate changes and additions, and to supplement the assessment of the level of budget security with tax security parameters. In Figure 1 we propose to reflect the main stages of calculating the level of budget and tax security.

STAGE 1
Choice of methodological approach to assess budget and tax security As already mentioned, a significant shortcoming of assessing the level of budget and tax security is the lack of proper scientific justification and practical testing of methodological tools for assessing the level of tax security of the state in terms of key indicators.
Therefore, we propose to build a methodological approach to assessing the level of budget and tax security of the state in stages based on the choice of methodological approach, integrated assessment of budget and tax security of regions, and integrated assessment of budget and tax security of the state (Figure 2). Considering that tax security should be studied as a separate object in the context of balance and adequacy of revenues under moderate tax pressure on businesses, it is reasonable to consider the compliance of elements of the tax system with national security requirements. At the same time, achieving a sufficient level of tax security significantly depends on a reasonable tax policy and adopted doctrines, concepts, strategies and programs.

STAGES OF ASSESSING THE BUDGET AND TAX
In addition, the mechanism of identifying risks and threats, the impact of which depending on the acquired value can be both a stimulant and a DE stimulator, becomes important in assessing the state of the budget and tax security. In Figure 4 we reflect the main risks and threats associated with indicators of budget and tax security.

Calculation of weights for each subindex TYPE OF THREATS AND RISKS OF BUDGET AND TAX SECURITY
Ratio of deficit/surplus of the state budget to GDP Threat to regional and national financial stability; the risk of imbalance in certain areas of the financial system; loss of control over the increase in the budget deficit.
Occurrence of structural deformations in the economy; reduction of fiscal revenues of the budget; raising funds on relatively unfavorable terms; threat of risk transfer between markets.

Deficit/surplus of budget and extra-budget funds of general public administration sector
Existence of significant volumes of shadow turn over, inefficiency of the government, threat of default and prolonged financial and economic crisis.
The level of redistribution of GDP through the consolidated budget Transformation of corporate debt into sovereign; the growing dynamic soft he process of accumulating sovereign debt; the disappearance oft he distinction between sovereign and private obligations; significantin crease in the vulnerability of public finances to private risks.
The ratio of total payments for servicing and repayment of public debt to state budget revenues In centives for shadow economic activity with concealmen to feconomic results and taxe vasion, reduction of economic activity, out flow of capital abroad, slow downin GDP growth.
The level of the total tax burden Imbalancing the tax burden, reducing the level of the budget, raising tax rates, a significant number of tax benefits, the risk of inaccurate planning and fore casting of tax revenues.   The results of the research prove that, at the present stage, the need to develop the concept of tax security of the state, aimed at coordinating the activities of the state in the security sphere, is of strategic importance.
Undoubtedly, Methodical recommendations for assessing the level of Ukraine's economic security need to be improved in terms of supplementing it with indicators of the level of tax security of the state and the inclusion of tax security as a component of the country's financial security.