EROSION OF THE TAX BASE AS A THREAT TO THE ECONOMIC SECURITY OF THE STATE

Globalization has opened up opportunities for shifting profits to places with low business activity and taxation, which has led to a redistribution of the tax burden due to the erosion of the tax base. The developed OECD model rules on taxation of multinational companies have made it difficult for them to use tax liability minimization schemes. In the Russian Federation, the problem of indirect taxation in the online business segment needs to be addressed, which negatively affects the level of economic security of the country.