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The strategies of this model are based on Tax Compliance.

Tax administrations must foster, and not simply enforce, tax compliance. This includes facilitating compliance, monitoring compliance and dealing with non-compliance.

Facilitating compliance involves such elements as improving services to taxpayers by providing them with clear instructions, understandable forms, and assistance and information as necessary.

Monitoring compliance requires information systems as well as appropriate procedures to detect non-compliance.

Improving compliance requires a mix of both these measures and such additional measures to deter non-compliance such as the effective application of penalties. As a rule, successful strategies require an appropriate mix of all these approaches.

1 E.U. RISK MANAGEMENT PROCESS MODEL:

E.U. TAX RISK MANAGEMENT PROCESS

The E.U. RISK MANAGEMENT PROCESS MODEL is divided in 5 phases.

• Firstly, we are going to define very briefly each of these phases.

• Later we will analyze each of these phases in more detail.