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

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