. Tax risks: theoretical look on the content of the terms and factors for its appearance

Abstract: Currently there are many publications on tax risks. At the same time, the term «tax risk» is not included into dictionaries. In the author’s point of view, the need to study this phenomenon is due to tax risk as a new reality within the modern tax system. The author offers to view tax risks as unfavorable material (financial) and other circumstances for the taxpayers or for the state due to actions (lack of activity) of the participants of the tax relations. Keywords: tax policy, tax administration, taxes, tax risks, tax planning.

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