The main objective of the study is to develop a set of recommendations to enhance the economic security of the state by improving the tax mechanism, mainly by adjusting the tax burden. The originality of the research is to develop a set of proposals and scientific, practical recommendations aimed at improving the tax security of the Russian Federation. The scientific approaches have been summarized, a discussion review has been conducted and the concept of "tax security" has been clarified. Key elements of tax security, such as a safe level of tax burden and a safe level of tax collection, have been explored. A high level of tax debt, which is a long trend without positive dynamics, is one of the key factors signaling the absence of tax security. The necessity of updating the methodology for assessing the tax burden at the macro level is substantiated and the criteria for determining its actual aggregate level are singled out. The uneven distribution of the level of the tax burden by branches of the Russian economy is revealed. This unevenness exacerbates the problems of inter-regional socio-economic inequalities in the territories.

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