PROBLEMS OF TAX RISK MANAGEMENT IN THE CONDITIONS OF THE COVID-19 PANDEMIC

Introduction. The theoretical bases of tax risks are considered and the author's approach to interpretation their essence is offered. directions COVID-19 pandemic's impact on revenues State Budget Ukraine have been studied factors intensification determined. On this basis, scientifically sound recommendations for improving management in economic crisis. purpose article study areas context pandemic development proposals face new challenges fiscal authorities. Results. main assessed. It proved that manifestations crisis Ukraine, which expressed significant losses budget revenues. Ways optimize mechanism VAT refunds audit benefits order minimize proposed. mechanisms obligatory fiscalization micro small business settlements through introduction registrars settlement operations favorable terms owners without need hire additional employees outlined. Possibilities realization project electronic customs as one elements creation a positive climate minimization considered. Perspectives. Promising research may be psychological, administrative, technological, political Ukraine.