ТЕОРЕТИЧНІ АСПЕКТИ ПОДАТКОВИХ РИЗИКІВ У ДІЯЛЬНОСТІ БАНКІВСЬКИХ УСТАНОВ ЯК ЕЛЕМЕНТУ ПОДАТКОВОЇ БЕЗПЕКИ

Abstract

Domestic banking institutions have been operating in the context of the political and financial crisis for several years, and the most significant event of 2020–2021 was the COVID-19 pandemic, which led to a sharp recession in the global market. All this has a negative impact on the work of banks and increases the riskiness of their activities. Ensuring tax security is one of the important functions of the risk management system in a banking institution, as tax risks have a significant destructive effect on its development and reputation. The purpose of the scientific article is to study the scientific approaches to determine the essence of the category of “tax risk” and justify the classification of scientific approaches to the definition of this category by applying the theory of systems analysis, method or methodology of the work. The methodological basis of the study was the works of domestic and foreign scientists, who reveal the conceptual and categorical apparatus on the theory of tax risk. The method of comparative analysis and the method of content analysis of scientists’ works were used in the study, results of the study. In the study, scientific approaches to the definition of “tax risk” were analyzed and systematized, their features were highlighted. Based on the results of the study, the authors proposed a refined classification of approaches to identifying the essence of the definition of “tax risk”. It includes the following approaches: subjective approach; object approach; causal approach; management approach; complex approach. The authors also proposed their own interpretation of the concept of tax risk by using the complex approach. In addition, the factors of tax risks in the bank were considered, scope of practical application of the results. The obtained results have significant practical value and can be used by managers of banking institutions to improve to improve tax policy and improve the efficiency of their management. The authors conclude that in the modern economic literature there are many approaches that define the essence of the concept of “tax risk”, due to its many aspects and complexity. In the activities of the bank an important condition for its effective development is to take into account tax risks, the occurrence of which is influenced by many, both external and internal factors.