The risk-based approach to preventing violations of tax legislation

The article describes the methodological aspects of implementing a risk-based approach in the system of measures to prevent violations of tax legislation of the Russian Federation. The article proposes criteria for assessing tax risk for business entities on the basis of publicly available information that allow us to assess the likelihood of a taxpayer violating tax legislation and to predict the potential for him to commit a tax crime. The results of the study can be used for broadband monitoring of taxpayer duties in the framework of tax control.