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Information × Registration Number 0220U000247, 0119U000569 , R & D reports Title Development of tax risk management system in the activity of the State Fiscal Service of Ukraine popup.stage_title Head Brehov Serhiі, Registration Date 24-01-2020 Organization National university of state tax servise of Ukraine popup.description2 Report: 323 pages, 43 tabs; 24 fig .; 16 applications; 126 sources of links. The object of study is the financial and legal relations of taxpayers and tax authorities arising in the course of tax administration and tax compliance. The subject of the study is the procedure for organizing work to identify and respond to tax risks in the activities of the tax authority.The purpose of the study is to deepen the theoretical and methodological foundations of the functioning of the risk institute in the field of tax administration and to develop practical recommendations aimed at improving the risk management system in the activity of the tax authority. The scientific novelty of the work is to establish indicative lists of risk registers of taxpayers' failure to comply with tax legislation and institutional risks, to systematize methods of assessing tax risks, to provide recommendations for the formation of a comprehensive risk management system in the MRF. The results obtained will further solve the problem of deepening theoretical foundations and develop scientific and practical recommendations for the modernization of the domestic tax risk management system. Methods of research - use of a set of such general scientific and special methods: historical analysis - in determining the similarity of the situation, schemes, documents in the sphere of work with tax risks with those observed, used or prepared earlier; analogies - using experience and experience acquired by other state bodies of Ukraine or tax authorities of other countries in similar situations; reverse analysis - in studying the facts of discrepancy of tax penalties in practice and their determination of the causes and external signs of these deviations, which can later be used to identify risks in the early stages of administration; graphical and tabular visualization methods - to visualize the results of the study. The practical value of the results of the study is the implementation of proposals for the development of tax risk management system, which will ensure the control of the completeness of calculation and payment of tax payments, as well as focus on the implementation of modern identification, classification, quantitative and qualitative assessment of taxpayers' compliance with taxpayers and the areas of work and institutional risks in the activities of the tax office for further management decision-making It is aimed at reducing risks and increasing budget revenues Testing the results of the study. According to the results of the work, the author team published 18 works, including 1 monograph, 6 articles and 12 abstracts of the reports on the results of scientific and communicative events. RISK tax risks, institutional risks, risks of non-tax rules, risk management framework, risk assessment indicators CRITERIA FACTORS source of risk, tax breaks, compliance risks, MONITORYN tax risks, risk cover, BIG DATA, REGISTER tax risks RISK PROFILE Product Description popup.authors Брехов Сергій Сергійович Задорожня Ліна Адамівна Мовчун Світлана Вікторівна Стародуб Дмитро Миколайович Яроцька тетяна Ростиславівна popup.nrat_date 2020-04-02 Close