The article is dedicated to the study of the specifics of tax risks arising in various industries. The authors pay special attention to identifying tax risks and formulating mechanisms for their minimization in the healthcare and military-industrial sectors. An important part of the work is the examination of the relationship between the tax risks of the state and organizations. The research topic aligns with the current direction of Russia's tax policy, as industry-specific tax incentives are a crucial tool for the indirect method of state economic regulation. The author notes that the presence of legislative gaps in tax legislation gives rise to tax risks for organizations and the state itself, while issues that hinder the implementation of tax incentives significantly reduce their effectiveness. The object of the research is the economic relations formed in the process of taxing organizations in various industries. The main research methods used include analysis and synthesis, deduction and induction, analogy and description, structural analysis, dynamic analysis, and tabular and graphical data visualization methods. The scientific novelty of the study lies in the formation of a new approach to identifying business tax risks when applying tax incentives by entities from various industries, which allows for increased targeting of support measures and ensures the effectiveness of tax support in the Russian Federation. The authors identify key industry-specific tax risks and formulate specific mechanisms for their elimination or minimization. It is concluded that there are different scales of tax risks in the healthcare and military-industrial sectors due to various factors, including the degree of interaction with the state and the presence of specific sectoral tax incentives. The practical significance of the research lies in the possibility of using the results of tax risk diagnostics in the practice of calculating tax obligations by organizations, as well as in the process of providing tax consulting services.
Garibov et al. (Thu,) studied this question.