ASSESSMENT OF THE RISK-ORIENTED APPROACH IN TAX CONTROL: THEORY AND PRACTICE IN UKRAINE

Abstract

The article defines the origin of the term «risk-oriented approach» in the field of
tax administration, investigates the theoretical and practical aspects of the application of
the risk- approach. It is determined that the risk-oriented approach in the tax control is
a systematic, continuous process of activity of tax control bodies to identify, process,
analyze, systematize the risks of non-payment of taxes and fees in full and/or shadowing
of income receive, develop and apply proactive (preventive) and reactive (corrective)
measures for such taxpayers in order to stimulate honest compliance with tax legislation
and prevent possible violations in the future, while maintaining a balance between the
state function of tax authorities and the private interest of taxpayers. The article analyzes
the legislative framework which is a basis for carrying out tax risk management. Also the
functional features and powers of tax control bodies in tax risk management are analyzed
in the article. Only partial application of the risk-oriented approach in tax control has
been established in the area of stopping the registration of tax invoices / adjustment
calculations in the united register of tax invoices and in the area of formation of plan for
tax audits conducting. The implementation of a pilot project in Ukraine on the functioning
of the tax risk management system (compliance risks) in the State Tax Service of Ukraine
was also investigated. The article justifies existing shortcomings and problems in the
implementation of the risk-oriented approach. Based on the analyzed data and
international experience, directions for improving the application of a risk-oriented
approach in the field of tax administration are proposed by providing tax authorities with
analytical data, access to state registers, and improving interaction with other state
authorities.

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