DIALECTICS OF TAX RISK: FROM CONCEPTUAL ESSENCE TO METHODOLOGICAL FOUNDATIONS OF CLASSIFICATION
DOI:
https://doi.org/10.32782/2786-8273/2025-9-26Keywords:
tax risk, risk classification, fiscal security, dialectical approach, fiscal regulationAbstract
In the context of regulatory instability and behavioral and political challenges, tax risk emerges as a critical component of modern fiscal management. It reflects the dynamic tension between the goals of the state and the interests of taxpayers. The research is based on dialectical and philosophical-methodological approaches, complemented by system analysis and classification modeling. I analyze tax risks not only as technical or legal anomalies but as integral contradictions that influence institutional, economic, and behavioral systems. I present a structured classification of tax risks by source (external/internal), nature (systemic/non-systemic), and object (state/taxpayer). I outline threats faced by the state—such as budget deficits and reduced fiscal capacity—and by taxpayers—such as arbitrary tax burden and administrative pressure. The analysis confirms the need for differentiated protection mechanisms: preventive and analytical tools for the state, and legal transparency and predictability for taxpayers. Tax risk should be treated as a strategic management category with a normative and institutional dimension. Effective risk management systems require a dual approach that ensures fiscal control and respects taxpayer rights. By introducing a dialectical lens, I reframe tax risk as a dynamic and interactive category that informs public policy, fosters balanced governance, and strengthens fiscal resilience.
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