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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Indicators used to prioritize risks:

1.– The amount of tax which is involved directly.

2.– The amount of tax which is involved indirectly.

3.– The deterrent.

4.– The social and compliance effects.

5.– The political desires.

6.– The image.

7.– At random.

Compliance continuum

4 Phase: RISK TREATMENT:

Once the risks have been ranked, it is necessary to decide on the appropriate treatment for each risk.

For this, all the tools available to the tax administration are used, such as:

– ATTENDANCE AND EDUCATION

– MASSIVE CONTROLS

– AUDITS

– MEETINGS WITH SECTORS

– PAYMENT FACILITIES

– COMPLAINTS FOR FISCAL CRIME

– DECLARED JURISDICTIONS

– HORIZONTAL SUPERVISION

– TAX COMPLIANCE POLICY MAKING

– OTHER

5 Phase: EVALUATION AND PERFORMANCE

Even if a large number of activities (e g audits) have been carried out, it is not certain that this will have a positive impact on the compliance level.

The final goal and effect could be to reduce the tax gap. This should be accomplished by increasing the level of voluntary compliance.