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In the following pages we will briefly present the risk management model for tax administrations of the European Commission. We would like to highlight the idea that the digitalization of tax administrations is a fundamental instrument to enhance and improve every phase of the tax risk management process for tax administrations.

Do not doubt that the skilled reader could subscribe to the previous conclusion by analysing the different phases of the tax risk management process: 1. Risk identification, 2. Risk analysis, 3. Risk prioritization, 4. Risk treatment and 5. Risk assessment.

Eva Andrés Aucejossss1

Full professor of Financial and Tax Law.

University of Barcelona

RISK MANAGEMENT FOR TAX ADMINISTRATIONS

FROM

EUROPEAN COMMISSION

EUROPEAN COMMISSION. DIRECTORATE-

GENERAL TAXATION AND CUSTOMS UNION

Indirect Taxation and Tax administration

EUROPEAN UNION RISK MANAGEMENT MODEL

We will try to present the central MODEL proposed by the European Commission for Risk Management of Tax Administrations through a few brief notes. To define the phases that make up the strategy within the European Commission’s tax risk management model, the following three concepts are defined: 1.– Context, 2.– Objectives and 3.– Strategies.