. Such approach can take place and be used by small enterprises for assessment of risks of additional accrual of taxes, control of risks during the checking of conscientiousness of contractors, assessment of concentration of tax risks. The risk-focused approach at the level of small enterprises will allow to reveal in due time tax risks and to make decisions which will allow to reduce risk of additional accrual of taxes and fees, a call of taxpayers on the commission concerning losses and the salary commissions, risks of penalties and a penalty fee.
1. Institutional approach at the level of submission of reports
The theoretical importance of institutional approach at the level of submission of reports is emphasized by Bochulya T.V., Bezverkhy K.V.20 In their opinion, "the possibility of use of institutional approach allows to construct such model which reflects information interrelations between subjects of managing and separate institutes, provides interaction of different types of the account and reporting".
From the practical point of view the institutional approach based on consciousness of the taxpayer is very important as untimely submission of reports by small business entities attracts considerable risks: risks of additional accrual of penalties, blocking of accounts of the taxpayer, and also risks of exit checks and special control of taxing authorities. Institutional approach at the level of submission of reports assumes increases in responsibility of taxpayers and timely submission of reports. A simple method of increase in organization of work of small business entities is the reminder to the taxpayer about need of submission of reports sent on an electronic box of the taxpayer, informing on correctness of filling of the reporting. Such practice, in particular, is used in the Czech Republic where notices of need of tax payment and collecting, messages on risks of penalties come to e-mail of small business entities, respectively the taxpayer can submit in due time the reporting, avoid penalties, optimize interaction with funds and taxing authority.
2. Institutional approach at the level of tax payment
Tax payment is very important component for any state. The purpose of the taxation is replenishment of the budget of the country and consequently, taxes allow to carry out functioning of state machinery. From the point of view of taxpayers institutional approach allows to reduce tax risks, to exclude charge of penalties, a penalty fee. Yakupov Z. S., investigating institutional approach in the taxation, notes that it "has to be characterized by aspiration to achievement of such level of mutual trust between the parties when not only sanctions, but also incentives against accurate and conscientious tax payment are urgent