Russian Federation
The article discusses the views of the Russian scientific community on the theoretical component of the concept «tax risk state», the author's position regarding the interpretation of the term. Presents and analyzes the management model of tax risk States proposed by the tax group of the European Union (EU). Examines state approaches risk management in a number of EU countries, is determined by the position of the Federal tax service of the Russian Federation on the issue of implementation of the system of management of tax risks of the state.
tax administration, tax management, tax collection, tax relations, tax system efficiency and effectiveness, risk management, compliance risk management
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