THEORETICAL AND METHODOLOGICAL APPROACHES TO THE ESSENCE OF TAX RISKS AND THEIR CLASSIFICATION

Abstract

Introduction. As a special type of activity for compliance with tax legislation, tax control covers both the sphere of activity of controlling bodies (accounting of taxpayers, tax audits, etc.) and the sphere of activity of controlled entities related to the calculation and payment of taxes and fees, the provision of tax reporting . The interaction between controlling bodies and controlled entities takes place with the help of a system of levers, tools and methods of regulating tax relations, which are used to implement tax policy, in the form of a tax mechanism. As in any mechanism, the tax mechanism may have risks that have an impact on the field of taxation. Purpose. The purpose of the article is to research approaches to understanding the essence of tax risks and to identify their essential features, to analyze existing approaches to the classification of tax risks and to provide proposals for its improvement. Methods. In the research process, a complex of general scientific and special methods was applied: the dialectical method of cognition - to study the interrelationships and interdependence of phenomena and processes; systematization and comparison - in order to generalize and compare approaches to understanding the essence of tax risks and their classification; abstract-logical method - during the formation of scientific and theoretical generalizations and the formation of conclusions from the conducted research. Results. Tax risks by their nature are multifaceted, and therefore there are many opinions in the scientific literature regarding their essence and nature. The analysis of legislation and subordinate legal acts indicated certain differences in the interpretation of this concept depending on the nature of the activity. It was found that the analyzed definitions have in common that risks in the field of taxation are characterized by: the probability of a decrease in tax revenues to the budget; the uncertainty of the conditions and the final result of the activities of the subjects of tax relations. A generalized analysis of individual scientific studies indicated the similarity of opinions regarding the classification of tax risks: by subjects; by sources of occurrence; by time of occurrence; by the possibility of forecasting; by the nature of the outcome of the risk event; by the amount of possible losses; by type of consequences; by object of communication with other types of risks; under the influence of factors. The expediency of expanding the existing classification of tax risks based on ownership (regarding the subject structure of tax legal relations) is substantiated. Conclusion. The analysis of approaches to understanding the essence of tax risks made it possible to come to the conclusion that tax risk is the probability of a decrease in tax revenues to the budget, caused by the uncertainty of the conditions and the final result of the activities of subjects of tax legal relations. The results of the study of modern formulated classifications of tax risks indicated the need to expand them according to the attribute (characteristic, joint and mutually determined tax risks). Taking into account the formulated risks will allow to influence the forecasting and planning of tax revenues, the quality of tax risk monitoring, the possibility of their management, and, as a result, the increase of tax revenues to the budget.