Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

30 страница из 100

However, there are some tax management issues such us as complexity and innovation in business structures, new financial products, large numbers of taxable persons and services, e-commerce developments, etc., that make this more difficult.

Therefore, tax administrations should have in place strategies and structures to ensure that non-compliance with tax law or tax fraud is kept to the minimum possible.

Primary Goal: Collect the taxes. High-level objective: Increase voluntary compliance. New objective: Increase confidence in the tax administration. New objective: Change attitudes amongst tax officers.

A strategy is an approach that is used to reach an objective. The objective describes what to achieve, the strategy describes how to do it. Strategy bridges the gap between objectives and activities. The implementation of risk management must start with the development of a strategy.

A strategy could be a set of methods or principles describing how to act. However, strategy also incorporates principles for ways of thinking. It is also necessary that the strategies be based on knowledge. Knowledge is an absolutely necessary part of risk management, regardless of risk model, structure and definitions. Without knowledge about the tax gap, taxpayer behaviour and the effectiveness of different treatment options, risk management is of no use. Based on methods, principles, ways of thinking and knowledge it is possible to decide how the objectives are going to be reached.