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To study the context, we will need to distinguish between:

– INTERNAL CONTEXT.

– EXTERNAL CONTEXT

The central starting point of the EU risk management process is the operational context which can be defined as the ‘environments’ in which the tax administration operates. There exist a wide variety of environmental and organisational factors that have to be considered:

INTERNAL CONTEXT A number of key internal capabilities impact upon risks associated with the administration of a taxation system.These include organisation, resources and tools. Examples of internal factors are listed below. EXTERNAL CONTEXT A number of factors in the external environment affect the operational context, including legislation, public opinion and economic conditions.Examples of external factors are listed below. Organisation.Resources.Tools and access to data. Legislation.Public opinion.Economic conditions.

The primary goal of the tax authorities is to collect the taxes payable in accordance with the law in such a manner that will sustain confidence in the tax system. Some taxpayers, due to ignorance, carelessness, or deliberate actions as well as weaknesses in a tax administration, fail to meet their obligations.