The concept of tax risks and their analysis in the field of tourism business

The article reveals the essence of tax risks, the sources of their occurrence and the impact on the socio-economic development of the state. The peculiarities of taxation and tax risks are reflected on the example of an enterprise in the field of tourism business. The methods of improving the mechanism of tax risk management are described not only by the state, but also by taxpayers. The stages of the organization's tax risk management are disclosed. It is concluded that the construction of an effective taxation system is possible due to a positive attitude to the tax policy of the state on the part of businesses and citizens.