Currently, taxpayers are developing solutions to reduce the tax burden using both legal limits of the tax legislation and less legal limits. Resulting from this situation, the concern of the State Tax Service in terms of tax practices in the future will be mainly focused on the identification and management of fraud and tax evasion risks, which represent a major impediment for the revenue to the national public budget. In this context, risk management through the voluntary compliance of taxpayers would be a less expensive solution for tax administration, and the results obtained could reduce the tax gap between what was planned and what was collected. The study carried out by the author was focued on addressing the issue of the risks of voluntary compliance of taxpayers, thereby contributing to the increase of efficiency in tax administration, carried out by the State Tax Service. The scientific approach started from the idea of identifying the potential risks faced by the State Tax Service in the process of tax administration.