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@
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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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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