Stepura M. Risk-management of formation budget tax revenue

The object of research is the process of tax revenues. The aim of the thesis is to deepen the theoretical foundations and development of practical recommendations to improve risk management form of tax revenues in Ukraine. The methodological framework is a set of theses of general and special techniques and research methods, namely dialectical approach and system analysis, historical method, the method of logical design and construction, methods of comparative analysis and synthesis, methods of system and structural analysis and economic-mathematical modeling (correlation- regression analysis, game theory), the method of analogy and comparison. The practical significance of the results is to establish guidelines to deepen and improve the system of risk management form of tax revenue and tax administration processes, to optimize the structure of the tax system. The novelty of the results is to theoretic-methodological substantiation principles of risk management form of tax revenues and development of practical recommendations for improving the structure of tax systems and tax risk management in order to minimize loss budget. Certain provisions and proposals formulated in dissertations, implemented in practice: deals of the author as to the tax burden and improve the tax system, based on the theory of games, were considered by the Department of Taxation and Customs Policy for adoption by the Ministry of Finance of Ukraine decisions on tax policy, the Department of Economic Analysis of State Tax Administration of Ukraine in carrying out the analysis of tax revenues and evaluating the effectiveness of the tax authorities were taken into account suggestions by the application of integrated indicators to measure the effectiveness of tax administration in order to maximize revenues, the main theoretical and methodological approaches and conclusions of the dissertation research used in the educational process of the SHEE "Vadym Hetman Kyiv National Economic University" in teaching subjects "Tax system", "Tax Management".