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INTRODUCTION
Currently, the concept of "tax risk" is not enshrined in law, but in the scientific
literature it is quite common. In most cases, we are talking about the tax risks of the
organization, that is, the taxpayer. We study
and make proposals on their
classification, factors of occurrence, measures to reduce the level of risk and methods
of its prevention. In short, what is tax risk?
Tax risk refers to the risk associated with changes in tax rates and tax
legislation or misinterpretation of the law.
The application of this concept to other subjects of tax legal relations has
recently become more common. According to the
Tax Code of the Republic of
Uzbekistan, the participants in relations regulated by the legislation on taxes and fees
are not only taxpayers, but also tax agents, tax and customs authorities
16
. Therefore,
it is necessary to take into account the tax risks of each entity.
Some experts believe that the shortcomings of the tax legislation are factors
contributing to the emergence of tax risks on the part of the state, and recognize that
as a result, inefficient activities of regulatory authorities occur.
V. G. Panskov characterizes the tax risk of the state as unlawful actions of
officials of regulatory authorities in connection with not fully justified changes in tax
legislation, inefficient work of tax and customs authorities to control the payment of
taxes and fees, as well as the possibility of reducing taxes and fees in connection with
return to taxpayers of financial resources at the disposal of the state
17
.
M.I. According to Migunova, the tax risk of the state
is the probability of a
deficit in tax revenues compared to the planned ones, both in terms of tax revenues of
the budget, and for certain types and groups of taxes
18
.
N. A. Pimenov defines the tax risk of the state as a threat to reduce tax
revenues as a result of the activities of participants in tax legal relations
19
.
16
TAX CODE OF THE REPUBLIC OF UZBEKISTAN // https://lex.uz/docs/-4674902
17
Panskov V. G. Tax risk: manifestation and vozmozhnye puti minimizatsii//Ekonomika.Nalogi.Pravo. 2013. No. 4
18
Migunova M.I. Osnovy nalogovogo planirovaniya i prognozirovaniya: ucheb.posobie. Krasnoyarsk, 2009
19
Pimenov N.A. Fiskalnye riski v sisteme nalogovoy bezopasnosti predpriyatiya i gosudarstva//Nalogi. 2010. No. 4.
797
L. I. According to Goncharenko, the tax risk of
the state can be defined as
follows: firstly, what it is noted that tax revenues are less than the planned revenues
to the country's budget, including in the case of minimizing tax payments by
taxpayers as a result of their use of "legitimate" schemes; secondly, there is a
systemic narrowing of the tax base due to a decrease in the
volume of domestic and
foreign business and investment; leaving the taxpayer in the "shadow"; leads to a
decrease in the competitiveness of the national tax system
20
.
We can divide the factors causing tax risks into two groups:
internal and
external. The internal ones include the tax policy pursued by the state, and the
external ones include the formation and functioning of
international offshore zones;
the use by taxpayers of methods of minimizing taxation or a complete rejection of it;
functioning of the shadow economy, etc.
The above circumstances show that the greatest tax risks are observed in these
industries.
This, the study of the problems of tax risks allows us to systematize them as
follows:
- the risk of budgetary regulation (budgetary security);
- risks of tax regulation (accounting for the largest taxpayers; recalculation;
forms of tax control);
- risks of regulation in industries that determine the formation of the tax base.
This
classification of tax risks, regulated by the state, makes it possible to
reduce it on the basis of the formation of a more effective tax risk management.
