Conceptual basis for introduction of a new risk model in the activity of the fiscal authorities of Ukraine

  • O. Sushkova University of the State Fiscal Service of Ukraine
Keywords: tax audit; risk-oriented model; risk operations; risk taxpayers; financial and tax report; fiscal authorities of Ukraine.


This article represents the author’s view of a new risk model of tax control, an enactment of which can promote control function of the Fiscal Service of Ukraine and ensure fiscal efficiency of the Ukrainian tax system. New risk model of tax control includes a set of procedures which allow successive detection of risk entities and their differentiation into groups by the level and type of the task risk; by pre checking analysis of risk taxpayer’s activity; by determination of the quantity and set of procedures needed to conduct the audit on risk taxpayer’s behavior. It is substantiated that there is a necessity in widening of information support that would detect risk entities and conduct task audit on their activity. Hereby is presented for the first time the algorithm for conducting an audit on risky taxpayers, which includes an application of different complex of control procedures according to the risk level of entity’s activity. As the basis for determining the structure of the audit procedures, the author suggests using a tax risk profile which represents a meaningful description of the scheme used to minimize tax payments, type and nature of tax operations, tools and methods which were applied by the entity in order to reduce or avoid tax payments. It is substantiated that the author's approach to elaborate a risk-oriented model of tax control allows us to evaluate the quality of the materials of inspections, completeness and quality of tax risks audit, thereby promoting the efficiency of tax control in Ukraine through the development of tax auditor competence.


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Sushkova, O. (2018). Conceptual basis for introduction of a new risk model in the activity of the fiscal authorities of Ukraine. Fundamental and Applied Researches in Practice of Leading Scientific Schools, 26(2), 126-132. Retrieved from