Tax risks for the state: the development of theoretical approaches in the context of relevant problems of the Russian tax policy

The subject of this research is the tax risks for the state, namely systematization of theoretical approaches towards their essence and consideration of practical examples of their implementation. Within the framework of theoretical cognition, the author systematized the approaches towards determination of tax risks for the state and their causes. The empirical research is carried out via analyzing the Russian tax policy with regards to identification of the key tax risks for the state. The scientific novelty lies in determination of tax risks for the state in the context of the modern concept of risk theory, systematization of approaches towards studying tax risks for the state, and substantiation of their classification. The analysis of the Russian tax policy reveals that the key tax risks for the state imply shortage in tax revenue into the budgetary system, ambiguity of the text of tax legislation, ineffectiveness of tax incentives, and decrease in competitiveness of the federal/regional tax system. Therefore, tax policy of the Russian Federation should be oriented towards minimization of these tax risks.