Desyatnjuk O. Dialectics of riskiness of tax system development of Ukraine

Object: theoretical and methodological and the applied principles of Ukrainian tax system forming and development. Purpose: development of methodological and theoretical and organizational principles of risk management in the field of taxation and monitoring of tax risks. Methods: analysis, synthesis, induction, deduction, scientific abstraction, axioms, generalization, system functional analysis. Results: firstly grounded socio-economic essence of the tax system's riskiness, the generalized determination of essence of risks of taxation is offered; using quantitative and high-quality criteria the classification of taxation risks is improved; main directions of development of tax control organization with taking into account risks are proposed. Use: it is inculcated in practical activity of STS of Ukraine, Ministry of finance of Ukraine. A sphere is tax risks.