Assessment of the tax risks arising at the organizations, applying a simplified system of the taxation

The paper deals with the tax risks which arise at implementation of operations by the organizations applying a simplified system of the taxation, as well as possibilities of their decrease. Factors of risk increasing are systematized when analyzing risk of inclusion of the organization in the plan of exit tax checks. The role of the tax consultant at an assessment of tax risks is defined and expediency of his attraction to the sphere of small business is shown.