ON DEFINITION OF THE TERM “TAX RISK”
Keywords:
tax risk, definition of the concept, the subjects of the tax risk, objectivity category tax risk, tax control errorAbstract
The article deals with the definition of the concept of tax risk. The work objective is to develop
an approach to the most complete definition of a tax risk. The author conducts a critical analysis of the existing definitions developed by Russian scientists. It’s suggested to consider the tax risk as an objective economic category, existing regardless its recognition by a decision maker. All participants of tax relations have tax risks. The tax risk means a possibility of worse than expected results when making control decisions, but also the best result, as evidenced by the extensive use of tax optimization measures in the practice of modern business. The area of tax risks can not be limited to the field of tax audits. The ratio of a tax risk and a mistake is specified. These concepts are not identical; a mistake is one of the factors of financial and economic environment affecting the amount of tax risks.
The use of proposed results will lead to a better understanding of one of the most relevant concepts of the modern Russian economy; this fact in turn will make it possible to develop more effective solutions to manage tax risks.
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