Theoretical bases of the analysis of tax risks and recommendations on their minimization

Tax risks are among the new realities inherent in the modern tax system and financial activities of the organization. Their role increases with the development of market relations and the strengthening of tax administration by the state. The article analyzes tax risks, defines the concept and their classification. Methodical approaches to the analysis of tax risks and peculiarities of their management are consecrated. As a result, recommendations are proposed for their minimization.