Issue №: 8 (48)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
RISK-ORIENTED TAX CONTROL SYSTEM
CHUDAK Lina, Doctor of Philosophy, Senior lecturer of the chair of the public audit and control,
Vinnitsya National Agrarian University (21008, Vinnytsia, Zatyshniy str., 5A, e-mail: chudaklina@
ukr.net)
The article deals with the issues of legal regulation of risk-oriented tax control system. The state of
implementation of the risk-oriented system of selection of taxpayers for audits in the bodies of the State
Fiscal Service of Ukraine has been analyzed. The real contribution of the accrued taxes to the units of tax
audit are also analyzed. The need for further development of the risk analysis system in Ukraine has been
proved on the basis of indicators in the reports of the State Fiscal Service on the results of activity.
Methodological principles of tax risk management are considered. The task of the state tax inspection is
to identify a number of dangers for each sphere of control and to develop a combination of criteria for
identifying risks and effective selection of taxpayers for planning audits. It was found that the introduction
of a risk-oriented control system allowed the tax authorities to analyze the financial substance of each
taxpayer's business, to focus on identifying the main criteria for selecting taxpayers in the schedule of
audits. The basic methods of risk analysis are investigated. The list of internal and external sources of
information about probable tax risks in the process of pre-audit is determined. Measures are proposed to
increase the efficiency of applying the risk-oriented taxpayer selection approach when conducting tax
audits in the conditions of creation of a unified system of risk management in tax authorities. Ways to
minimize tax risks at the state level are considered.
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(in Ukrainian)
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(Accessed 3 November 2019)
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Accessed 2 November 2019)
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
