TAX RISKS AND WAYS TO ELIMINATE THEM

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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
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. 
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
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. 
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
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. 
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TAX CODE OF THE REPUBLIC OF UZBEKISTAN // https://lex.uz/docs/-4674902
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Panskov V. G. Tax risk: manifestation and vozmozhnye puti minimizatsii//Ekonomika.Nalogi.Pravo. 2013. No. 4
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Migunova M.I. Osnovy nalogovogo planirovaniya i prognozirovaniya: ucheb.posobie. Krasnoyarsk, 2009
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Pimenov N.A. Fiskalnye riski v sisteme nalogovoy bezopasnosti predpriyatiya i gosudarstva//Nalogi. 2010. No. 4. 

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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
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. 
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. 

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