Tax risks in the context of transformation of the labor and entrepreneurship market (based on materials from the Republic of Tatarstan)

The dialectical contradiction between the interests of the state and taxpayers forms the basis for the emergence of tax risks. At the same time, all subjects of tax legal relations are interested in minimizing them. Striving to achieve balance is a way of managing risks. The taxation system should be interconnected with transformational changes in the economy, its digitalization, changes in the labor market and entrepreneurship. In the service sector, entrepreneurial income is transformed from primarily rental income to labor income, and the entrepreneur's work becomes part of the total social labor. Labor in the classical sense is characterized by a high degree of isolation of the performer, focus on results, and mobility. The existing approaches to assessing the risks of taxation of income from labor and business activities are losing relevance. Following the transformations in the economy, changes are needed in tax regulation and approaches to managing tax risks.