(ДВНЗ «Київський національний економічний університет імені Вадима Гетьмана», 2008-02-05) Тимченко, Олена Миколаївна; Tymchenko, Olena; Тимченко, Елена Николаевна; Бадида, М. П.; Badyda, M.
Risks of individual income tax budgetary
losses as a result of deficiency of taxpayers
covering, concealment of taxpaying object,
understatement of tax base are investigated
in the given article. Sources of such risks are analyzed. The degree of the dependence between the risk the kind of income as well as category of the taxpayers are considered.