2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.
-
Upload
theresa-cooper -
Category
Documents
-
view
212 -
download
0
Transcript of 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.
![Page 1: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/1.jpg)
12005
Risk Management Strategyin Poland
Rome 15 – 16 March 2005
![Page 2: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/2.jpg)
22005
THREATS
THREATSTHREATS
THREATS
DESIRABLE SITUTATION
![Page 3: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/3.jpg)
32005
CONSEQUENCES
POSSIBILITY
RISK
![Page 4: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/4.jpg)
42005
Disloyal/
Frauds
Occasionally disloyal
Loyal taxpayers
Types of taxpayers
![Page 5: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/5.jpg)
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.
![Page 6: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/6.jpg)
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 .
![Page 7: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/7.jpg)
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
![Page 8: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/8.jpg)
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
![Page 9: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/9.jpg)
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
![Page 10: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/10.jpg)
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
![Page 11: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/11.jpg)
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
![Page 12: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/12.jpg)
122005
Implementation
• System changes• Information• Control
• Combination of actions
Implementation
![Page 13: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/13.jpg)
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
![Page 14: 2005 1 Risk Management Strategy in Poland Rome 15 – 16 March 2005.](https://reader036.fdocuments.us/reader036/viewer/2022083005/56649f1d5503460f94c34c4d/html5/thumbnails/14.jpg)
142005
• National Guidelines
• Regional Guidelines
• National Compliance Plan
• Regional Compliance Plan
• National Implementation Plan
• Regional Implementation Plan