Аdministrative and legal principles of identification of risk taxpayers

The article explores the characteristics of administrative and legal bases of identification of risk taxpayers are investigated. The causes of the risks in taxation have been identified, deficiencies in the legislation governing the procedure for identification of risk taxpayers have been identified. On the basis of the analysis of the theory and practice of legal regulation and foreign experience, the directions of improvement of administrative and legal regulation of public relations in this sphere are proposed. The identification of risky taxpayers is an important tool for ensuring public interest in the administration of taxes, in order to further identify the facts of underestimation by taxpayers of the amount of tax liabilities and the application of schemes to illegally minimize the level of tax burden, as well as other offenses. Identification as a primary stage is one of the most important stages of calculation and monitoring of business entities for risk, followed by their inclusion in the list of risk taxpayers. This process is closely related to the application of criteria by which risk taxpayers are identified and how such criteria will be optimally weighted and instrumentally objective, as well as the efficiency and effectiveness of the activities of fiscal bodies will increase, directly affecting revenues to the state budget Formal characteristics and judicial practice show that the lack of a systematic legal regulation of these public relations leads to significant enforcement problems, when tax authorities often illegally block or refuse to register tax invoices or adjustment calculations. In this case, the obvious problem is the improvement of the legal regulation of this sphere by adopting a comprehensive legal act with relevant regulatory properties. When formulating the norms of this act, it is necessary to combine not only the criteria but also the procedure for identification and the corresponding further procedures. In this context, foreign experience is essential, in particular, the systematization of identification requires implementation: 1) analysis for external and internal risks (conducting business in offshore or temporarily uncontrolled jurisdictions) 2) stratification of payers in legal form; 3) stratification according to the criteria of the volume of tax obligations; 4) analysis of the dynamics of tax returns for the period.