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

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Tax administrations normally detect a very high volume of risks. That is why they must prioritize the risks they want to face. For this, what they do is a risk prioritization, ranking which activities and procedures they are going to carry out and which they not, taking into account the impact of these procedures as well as the available resources. Scarce resources have to be allocated to growing needs. This is precisely why voluntary compliance is greatly enhanced.

The central goal of the phase of risk assessment is to choose which risks are to be addressed, given the available options and resources (for example, staff time in hours and competences). Information about both risks, and also available resources, is therefore necessary in this stage.

The extent gives an indication of the direct loss of tax in the case of risk acceptance. Other tax losses are possible, such as the potential decrease in the compliance level of a group of taxpayers. Other possibilities can also occur beyond direct or indirect tax losses. Unfair competition is an example of this as are feelings of inequality and social criticism, which can have possible negative effects on the tax administration’s reputation.