TO THE QUESTION ABOUT TAX RISKS IN THE SPHERE OF BUDGET AND TAX RELATIONS
The article reveals the essence of tax risks, the sources of their occurrence and the impact on the socio-economic development of the state. The indicators of tax shortfalls, as well as the reasons for tax evasion have been investigated. Further, the role of tax control in solving the problem of collection of tax payments is reflected, as well as an analysis of the effectiveness of in-house and field audits is presented. Methods for improving the mechanism for managing tax risks not only on the part of the state, but also on the part of taxpayers are outlined. It is concluded that these measures allow increasing tax collection and the efficiency of the tax authorities.