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
112005
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
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