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This hypothesis can be demonstrated following, for instance, the “Risk management for tax administrations” model developed by the European Commission.ssss1

We will focus our attention on the risk management for tax administrations system of the European Commission, considering it as a model in the study of tax risk management, with an interesting design of the different phases of the process.

This model constitutes one of the different theoretical-practical models that exist in the realm of compliance risk management for tax administrations, together with other ones such as the OECD, ISO 31000, or revised Kyoto Convention, HMRCCUK etc.ssss1 All of them are processes based on the analysis of the tax risk of tax administrations as well as on promoting and reinforcing tax compliance as an optimal system for prevention of tax breaches; to avoid future fiscal risks and to design preventive procedures for the elimination and prevention of tax risks.

Both factors, digitalization of tax administrations and voluntary compliance with tax obligations, were highlighted in the first plenary meeting of the tax administration European Union Summit (TADEUS), held in 2019, where the two first challenges of tax administrations were identified as the following: a. The digital economy and the digitalization of tax administrations; and b. The generation of trust between taxpayers and tax administrations and the improvement of tax compliance by promoting legal certainty and the management of tax risks.