taxpayer

The article highlights the question of taxation management. Evolutionary development of taxation system is analyzed. The author examines the problem and peculiarities of Russian taxation management. The improvement ways of taxation management in present-day Russia are indicated.

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.