التوجهات الحديثة لإدارة المخاطر في الإدارة الضريبية

Abstract EN

The aim of this study is to achieve a better understanding of risk management as practised by tax administrations of developed countries and to ascertain what prevents the developing countries from managing risks efficiently and effectively.

Tax administrations are faced with challenges to ensure voluntary compliance with the tax law.

Compliance risk that is generally faced by tax administrations in relation to the implementation of the Self-Assessment System (SAS) is further explored.

A well-designed risk management strategy enables tax administrations to manage risks efficiently whilst reducing administrative costs in the process.

This research focuses on an exploration of the types of internal and external risks faced by tax administrations.

Furthermore, the European Commission (EC), Organisation for Economic Co-operation and Development (OECD) and Australian Taxation Office (ATO) have proposed a Compliance Risk Management framework as a guideline for tax administrations to manage risk.