CONTROL OF TAX RISKS UNDER THE CONDITIONS OF CRISIS MANAGEMENT

The article presents the author’s interpretation of tax risk notion as a type of financial risks generated by the imperfection of fiscal institutions, tax administration and management. It suggests to consider tax risks for both tax payers and administrators interrelated to each other in the framework of the emerging national-level tax management institution. The author’s view on the prospects of tax risks activity under the conditions of increased financial crises is presented. The idea of the necessity of continuous tax risk minimization in the conditions of crisis using the model of tax risks control is endorsed.