Комплексне відпрацювання органами ДПС податкових ризиків з ПДВ

Abstract

The author assessed the dynamics of the study of the theoretical, methodological and organizational foundations of the complex development of tax risks related to VAT by the DPS authorities. - the economic essence of VAT tax risks is clarified; - characterization of the activity of the DPS of Ukraine was carried out; - the method of comprehensive development of VAT tax risks by the DPS bodies was considered; - an analysis of the activity of the monitoring system of risk assessment criteria was carried out as a tool for the comprehensive review by the DPS bodies of tax risks related to VAT; - proposed directions for improving the practice of comprehensive review of VAT tax risks by the DPS authorities.