Abstract
<jats:p>The article examines the potential integration of the principles underlying the formation of the schedule for planned documentary tax audits of taxpayers, as well as certain elements of the mechanism for suspending the registration of tax invoices/corrective adjustment calculations in the Unified Register of Tax Invoices, into the system of compliance measures and procedures in the context of achieving its primary objective – reducing the likelihood of a taxpayer’s failure to fulfill their tax obligation. The legal characteristics of tax risks currently managed by the tax authorities, as well as compliance risks introduced within the framework of an experimental project, are analyzed. It is established that a tax risk (compliance risk), in light of the purpose of tax compliance, is characterized by the possibility that a taxpayer may commit a tax offense in the future. Given its probabilistic legal nature, a tax risk (compliance risk) cannot be identified on the basis of events that have already occurred. It is concluded that the use, for risk identification purposes, of indicators derived from tax and financial reporting, other sources of information about past events forming the basis for the audit schedule, and data from tax invoices combined with the results of automated monitoring of compliance of a tax invoice/corrective adjustment calculation with risk assessment criteria – which certify legal facts – cannot serve as a means of preventing risks. Instead, the use of information indicating the existence of circumstances that make the actual execution of future transactions impossible is recognized as a promising approach for identifying tax risks (compliance risks). The risk criteria applicable to value added tax (VAT) payers within the mechanism for suspending the registration of tax invoices/corrective adjustment calculations in the Unified Register of Tax Invoices may be used to identify such tax risk (compliance risk) and to further reduce the likelihood of its occurrence. It is noted that the risks of non-payment of taxes, duties, and other mandatory payments to the state budget – which form the basis for the development of the schedule of planned documentary tax audits – constitute the probability that the tax authority will recognize the taxpayer’s actions or inaction as indicating that the taxpayer fictitiously and deliberately created conditions that could have no purpose other than the failure or improper fulfillment of requirements established by tax legislation, or recognize the business transactions as fictitious. This does not constitute a risk for the state, but a risk for the taxpayer, since for the state the non-payment of taxes, duties, and other mandatory payments to the budget has already occurred. Keywords: tax risk (compliance risk), probability of an offense, fact of an offense, schedule of planned documentary tax audits, automated monitoring of compliance of a tax invoice / adjustment calculation with risk assessment criteria, financial reporting, tax reporting, tax invoice.</jats:p>