Податкові ризики у системі податкового контролю

Abstract

Метою статті є визначення сутності податкових ризиків, виявлення причин їх виникнення та наслідків, розробка шляхів управління такими ризиками з метою їх мінімізації. У роботі за системним підходом з використанням методів індукції та дедукції, аналізу й синтезу визначено сутність досліджуваного явища. Наведено перелік найбільш поширених ризиків у системі податкового контролю, визначено умови їх виникнення та проаналізовано міжнародний досвід їх мінімізації. За результатами дослідження сформульовано сутність податкових ризиків у системі податкового контролю та запропоновано шляхи їх мінімізації. Практична значущість результатів дослідження полягає у застосуванні зазначених рекомендацій на рівні держави та окремого суб’єкта господарювання, що б призвело до мінімізації податкових ризиків.

The purpose of the article is determining the essence of tax risks in the system of tax control, identifying the causes and consequences that relate to the system of taxation of the country and the financial activity of an individual enterprise, developing ways of effective management of such risks in order to minimize them and to increase the level of quality of the taxation system. The method of research consists in using a systematic approach, methods of induction and deduction, analysis and synthesis, general scientific methods in terms of determining the essence of the phenomenon under study. The article defines the concept of "tax risk." The classification of tax risks is proposed. The list of the most common risks in the system of tax control, which can be inherent in both the state and an individual taxpayer, is given. The conditions and causes of such risks at different levels of economic activity are determined. The problems that currently exist in the system of tax control in Ukraine, the solution of which would lead to minimization of tax risks, are noted. The essense of tax control is defined, as well as its use in tax risk management. The reasons for tax evasion of an individual payer and on the enterprise. The consequences of such behavior are investigated. The international experience of prevention of such risks has been examined. The use of methods of other states that give significant results in the field of risk management is an important condition for ensuring the effectiveness of tax control in Ukraine. Directions of reforming the system of tax control in order to better manage tax risks are described. The scientific novelty of the study is the formulation of the essence of tax risks in the system of tax control and the indication of the main results to be obtained as a result of reforming tax control in order to prevent and avoid tax risks. The practical importance of the results of the study lie in the application of these recommendations at the level of the state and an individual entity. Their implementation would minimize tax risks at the enterprise and reduce their negative impact on the tax system as a whole.