Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)

taxation authority

Theory and Practice of the Management of Tax Risks

The article gives the definition of tax risks, examines the tax risks as the reality of modern taxation system in Russia from theoretical and practical positions. It analyses the interaction of the tax risks of the taxpayers and the state, the sources of their beginning. The article points out the tasks, the decision of which will create the conditions for minimizing tax risks in Russia.