The subject of the research is the development process of the state financial control in Russia. The research methodology consisted of a legalistic, analytical methods and a systematic approach.
Th e subject of the research of the given paper is the process of increasing the level of tax security. Th e goal is to explore the scientifi cally grounded and practice-oriented approaches to the enhancement of the process of fi ghting tax off ences and increasing the level of tax security. Th e research methodology includes comparative, formal legal, analytical and systematic approaches.
Key wordsTax safety; abuse of law; unjustifi ed tax benefi t; tax revenue.
JEL Classifi cation: K34* Doctor of legal sciences, candidate of economic sciences, head of the department of legal regulation of economy and fi nances at
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