НАЛОГОВЫЙ РИСК-МЕНЕДЖМЕНТ НА ПРЕДПРИЯТИЯХ АГРАРНОГО СЕКТОРА КАЗАХСТАНА

The definition of the concept "tax risk management" is presented. The existing and the author's definitions of tax risk management at the enterprise are presented. Timely payment of taxes and other mandatory fees, payments to the budget of the business entities is an integral process of their financial and economic activities. As a result of the study, the main features of risk management in taxation system of agricultural enterprise were revealed, its algorithm for enterprises of agri sector was presented. The article analyzes the main statistical data on the development of the agricultural sector of the country for the 3rd quarter of 2018, based on the results, the conclusion was done that agribusiness needs government support, for example, through diversification of financial support for agricultural entrepreneurship. The authors see the solution to this problem in optimizing national companies and sub-companies to support business in agricultural sector of the country, functions that are identical and most often duplicate each other. The funds saved from optimization will be used for electronic subsidies, development of electronic commerce, diversification of microloan programs for agricultural producers. The main purpose of tax relations of any enterprise should be the legislative fulfillment of its obligations - payments of revenues to the State budget of the country. The article defines the main directions of functioning of the effective tax risk management of agricultural enterprises.