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1st Phase: RISK IDENTIFICATION

This phase is about identifying the risks that exist in the management of taxes.

External risks and internal risks must be analyzed.

External risks are those related to causes external to the functions of the Administration, such as: registration risks, risks in declarations, risks in the veracity of declarations and risks regarding the effective income of taxes.

Internal risks are due to causes inherent to the tax administrations, such as: characteristics of human resources (training, skills, etc.), characteristics of computer management processes, problems of infectiousness of technological systems, incorrect behavior of the staff, etc.

TAs. INTERNAL RISKS (Note: For the assessment they use surveys of taxpayers) TAs. EXTERNAL RISKS

Assessment of the EXTERNAL RISK of the Tax Administrations.

Risks can be identified and described at different levels: General level; Medium Level; Detailed level. To introduce medium level identification, we preent 2 concepts: