The theoretical and methodological principles of researching the tax security of a state were substantiated with the emphasis placed on the two basic economic theories: the social choice theory and the reflectivity theory. The differential features of national tax systems under globalization conditions and their impact on the economic security of the countries that differ in the political regime, the level of economic development, geography and location were identified. There was given the assessment of the cross-sector approach, based on which multifactor effective marginal tax rates in the European Union (EU) are calculated, and of the marginal approach to taxation in general. The analytical study of tax security of the countries of Organization of economic cooperation and development (OECD) was carried out based on the assessment of the specific weight of taxes in gross domestic product, as well as the structure of taxes in the context of taxation objects: income individuals, income corporates, social security contributions, property, value added taxes, other consumption taxes. A particular attention is attached to the problems of taxation of the motion of capital and goods between the EU countries within the framework of ensuring the mutual economic benefits of the collective interests. The assessment of external and internal threats to tax security of Ukraine was performed based on the identification of the shadow economy segment, reasons for its emergence and consequences for the national economy, as well as the dynamics of the absolute and relative indicators of the budget-debt security. The recommendations on strengthening the tax security of Ukraine under the European integration conditions were given.
Security and sustainability conception analysis is being provided in the paper. The conceptions of security and sustainability have been selected due to their significance for contemporary globalized world’s issues. Initially, the perceptions encompassing even ancient times are being elaborated. Onward, with an intention to get a more sophisticated view of above mentioned expressions, relevant scientific literature has been critically reviewed accentuating to the dimensions of those two phenomena. The following common dimensions could be proposed: social, economic, environmental. The implication could be stated - security conception provides not only those three dimensions some other important dimensions could be distinguished as well. One more important finding composes the perception of dimensions interactions to analyzed conceptions. Some important implications are being provided in the paper, which elevate the significance of security to sustainability for today’s globalized society - security can be proposed as expression with ponderable value, while sustainability gains this power only with “sustainable development” phenomenon.