Kolisnichenko K. Administration of tax risks in Ukraine

Object of the study is the tax risk administration process against fiscal interests. Purpose of the research is to improve the theoretical and methodological approaches and the development of scientifically based proposals to improve administrative efficiency of tax risks in Ukraine. Methods are economics and math, statistics, analysis and synthesis, induction and deduction, comparative historical analysis, forecasting, generalization, logical method, comparison, calculation and analytical method, correlation and regression analysis. Results are summarized with the theoretical and methodological, organizational and practical approaches, analytical developments and recommendations to improve administrative efficiency of tax risks in Ukraine. The novelty consists of the identification of possible tax risks for the country as a result of enterprise restructuring and corporate raiding; improved definition of the essence of tax risks, scientific and theoretical approaches to the interpretation of the term “tax risk administration”; classification of tax risks, the development of basic theoretical principles of typological characteristics of tax risks, scientific and methodological approaches to the assessment of factors that give rise to tax risks for certain groups of taxes were further developed. Findings have been introduced into the activities of the State Tax Service in Kherson of Kherson region of the State Tax Service of Ukraine, Muzykivka’s village council of Belozersky district of Kherson region and the learning process of Kherson National Technical University. Scope of application is the activities of the Ministry of income and charges of Ukraine, Ministry of Finance of Ukraine.