The institutional framework of the risk management system the implementation of tax policy by subjects of the russian federation

Abstract

The article is concerned with question of the application of tools for risk management in the implementation of the tax policy of the Russian Federation. Urgency of the research caused by need to increase the stability of the regional fiscal system and reduce uncertainty when implementing tax policy. The article takes in rationale for the necessity of formation of an original approach to the implementation of regional tax policy, description of the experience of risk management at the regional level and principles of state tax system of risk management. Special attention is paid to the essence of the elements of the state tax risk management – the subject structure, normative legal, organizational and functional mechanism and information support. In conclusion of the article provides the expected results of the practical application of tools for tax risk management of constituent entities of the Russian Federation.