TAX RISKS OF ORGANIZATIONS: IDENTIFICATION AND FACTORS AFFECTING IT
In conditions of instability and uncertainty, economic entities are exposed to all kinds of risks. The article examines the issues of identification of tax risk, outlines the approaches of domestic economists to the interpretation of the concept of «tax risk», examines the signs characterizing the level of tax risk, highlights the results of a survey of practicing accountants regarding the causes of tax risk, identifies factors affecting its increase.