Податкові ризики та система управління ними

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Податкові ризики та система управління ними

Journal Title: European Journal of Management Issues - Year 2016, Vol 24, Issue 6

Abstract

The article covers the researches of the modern state of the taxation system in its reformation period and further developments in the area of fundamental bases of taxation. It requires to the state the development of the tax system making directions and its control model choice taking into account a vagueness factor. Therefore consideration of questions in relation to forming of the tax risk control system is actual. A research aim is deep learning of nature, risk essence in the taxation sphere, consideration of maintenance of the control system and ground of conceptual bases of tax risk management efficiency by introduction of the system approach. Tax risk essence and place in their control system are investigated in the article. It has proved that a tax risk, as well as an economic risk, is peculiar too to estimate as a cost measure of human capital activity results in vagueness and imperfect informative providing conditions. It is expedient to examine the tax risks as their minimization and counteraction control system. It is proved, the tax risk control system can be described as a totality of some methods, procedures and measures. It is given a possibility for correspondingly making forecasts of tax payment deficiency and accepting measures for violations minimization in the taxation sphere. The basic elements of the tax risk control system are considered. This tax risk control system is the totality of interrelated and interdependent elements such as: 1) an essence and original sources of risk; 2) risk analyses, estimation and description (risk description); 3) methods of risk minimization; 4) monitoring of prevention measures and risk counteraction. It is proved that the method of systematization of payers is used according to definite standards into groups for tax risk determination in its control system. Such approach will allow to introduce in practice the new strategy of organization of control-verification work. That will assist for the amount of plan verifications substantial reduction. Thus, the tax risks is sensibly to examine as a scientific basis for the criterion base development, for constructing the systems of the national tax safety providing. As well as any risks, tax risks have be not only envisaged but also diminished, minimized - id est managed. The tax risk control system as the totality of some methods, procedures and measures, can effectively manage with taxes. But human capital possibilities and informative providing perfection will influence necessarily the efficiency level. The system approach application in a taxation theory and practice will assist with the foresight of a negative consequences appearance, will promote the efficiency of risk monitoring and their practical management considerably and will become the basis for further researches of measures to the tax system risk minimization. The government tax service can increase the tax proceeds level to the budget by decreasing the tax crimes (tax avoidance) level. That in turn will result in the domestic economy increasing and its shadow angle reduction.

Authors and Affiliations

N. O. Evtushenko

Keywords

EP ID EP192278
DOI 10.15421/191607
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