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a Risk area: Different risk areas can be identified and described in a risk register, a national risk database. It is important to identify risks area by area but it is equally important to recognise that a risk in one area can have an impact on one or more risks in other areas.

b Groups of taxpayers: Taxpayers can be grouped in different ways:

– By sectors (such as construction or electronic commerce),

– level of importance,

– legal form,

– compliance level or a combination of these.

The compliance level is of course always a rough calculation based on a number of criteria that say something about the degree of the known (tax) behaviour by a taxpayer, for example:

– the regularity of the tax returns;

– the appearance of any supplementary payments;

– the quality of the administration (bookkeeping);

– the appearance of corrections on tax returns in the past;

– the regularity of payment.

The compliance level can be shown in the shape of a triangle, the compliance pyramid

Sources for risk identification