12005

Risk Management Strategyin Poland

Rome 15 – 16 March 2005

22005

THREATS

THREATSTHREATS

THREATS

DESIRABLE SITUTATION

32005

           

CONSEQUENCES

POSSIBILITY

RISK

42005

Disloyal/

Frauds

Occasionally disloyal

Loyal taxpayers

Types of taxpayers

52005

Risk management

The implementation and application of an

External Risk Management Strategy should lead to higher level of compliance which will increase the total tax revenues, particularly in a long-term perspective.

62005

Risk Management

Risk Management is a structured and uniform way :

• how to deal with risks and related issues to be able to take the right decisions,

• how available resources should be used to reach one or several desirable situations .

72005

Identification and analysis of risk areas

Elimination

Reduction

Acceptance

Tax audit

Information

System changes

Risk assessment

Priorities of actions

Implementation/selection

Evaluation

Risk management

model

Object

Subject

82005

Identification and analysis of risk areas

The identified risk areas could be:• specific types of tax fraud (carousel

fraud),• groups of specific taxpayers (traders

failing to register to pay VAT).

Identification and analysis

92005

List of identified risk areas „Gross list”

• missing traders• understating VAT liabilities• showing a turnover below the VAT

registration threshold• etc.

Identification and analysis

102005

Direct losses of tax related to the risk

area

Negative consequences

Indirect losses of tax related to the risk

area

Other negative consequences

Risk assessment

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Priorities of actions

• the risk can be eliminated • the risk can be reduced • the risk has to be accepted for the time

being

Priorities of actions

122005

Implementation

• System changes• Information• Control

• Combination of actions

Implementation

132005

Evaluation

• Which effects on the risk area have been achieved?

• Could it been done more efficiently in terms of methods and organization?

• Are there any changes in taxpayers’ behaviour?

Evaluation

142005

• National Guidelines

• Regional Guidelines

• National Compliance Plan

• Regional Compliance Plan

• National Implementation Plan

• Regional Implementation Plan