The task of the state should be to create conditions for the free development of business entities in the framework of fair competition, while just due to consumption of these public levies. The role of state institutions is to limit the adverse behavior of these entities, which do not fulfill their tax obligations or harm to honest entrepreneurs. The most pathogenic phenomenon from the point of view of economic security state became organised tax crime after the financial crisis of 2008. The scale, form and dynamics of organized crime by international and national groups in VAT is an asymmetric threat to the state’s finances. Falling tax revenues since 2008 in relation to gross domestic product are evidence of both the poor quality of existing law as well as the ineffectiveness of the tax authorities and the prosecution, which could eventually lead to a crisis in public finances.