Risk-Oriented Approach to State Control over the Taxation of Profit of Or-ganizations Based on the Delphi Method

Abstract

The relevance of the article is due to the fact that the collection of corporate in-come tax is a source of tax risks, consisting in the failure to fill the revenue base of the budget, which threatens the real sovereignty of the state, expressed in independence in foreign affairs and the supremacy of state power in regulat-ing domestic policy, especially in the conditions of economic sanctions against the Russian Federation. The subject of the study is the mechanism for managing the tax risks of the state on corporate income tax through the use of the Delphi method. The objectives of the work are to develop and implement a risk—based approach to state con-trol over the collection of corporate income tax. The results of a study are pre-sented, during which experts in the field of taxation assessed in four rounds the most characteristic violations of the legislation of the Russian Federation on corporate income tax based on the probability of risk occurrence and the de-gree of its impact on the timely and full transfer of tax to the budget. Based on the data obtained, a "traffic light" of risks of typical violations of the legisla-tion of the Russian Federation on corporate income tax was developed for the first time, demonstrating the degree of their influence and the probability of occurrence. Proposals have been formed to improve the regulatory and legal regulation of corporate income tax and tax risk management in the Russian Federation. The conclusion is made about the need for the widespread introduc-tion of a risk-based approach to state control over the collection of corporate income tax based on the Delphi method.