IDENTIFICATION OF TAX RISKS OF AGRICULTURAL PRODUCERS KIROV REGION
The study of the theory and practice of taxation of agricultural producers suggests a need to allocate fiscal risk-management in the financial management system of the enterprise. The most important step in tax management is the identification of risks of the enterprise as a taxpayer, tax agent or payer of contributions to nonbudgetary funds. This paper presents a classification and analysis of the possible ways of managing major fiscal risks of agricultural enterprises.