RISK-ORIENTED APPROACH IN THE SYSTEM TAX MANAGEMENT

The article summarizes a domestic and international risk management practice in the tax system of taxpayer. classification conceptual risks basis are revealed: subject – economic activity which makes decision on choice taxation provides its realization; object accordance with current legislation; source phenomena or processes that occur uncertainty conditions. main factors affect effectiveness taxpayer today's business environment presented. Based scientific practical research study foreign scientists practitioners, is systematized, primary objects management, such as identification, assessment, prevention control their negative consequences. Approaches to both probabilistic cost assessment five areas enterprises proposed, namely: risk-free, minimal risk, high critical unacceptable (catastrophic) risk. To assess effectiveness, authors substantiate an implementing feasibility FATF Recommendation risk-based approach using specific results hierarchy within four possible performance ratings. Alternatively, indicators for regulated by regulations proposed. On sociological generalization (respondents were public joint-stock companies Rivne region) priorities application methods about neutralization defined, among them: reduction probability losses volumes connected prevention, evasion associated diversification others. It substantiated modern Ukraine should provide number key elements at state level directly taxpayer, including: activities organization; identification assessment; determine risks; establishing maximum allowable level; forecasting financial from selection effective risks. Proposals, alternatives, calculations risk-oriented formation payments will allow ensuring rational production resources use, important factor effectiveness.