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Risk Management Strategy in Poland

Risk Management Strategy in Poland. Rome 15 – 16 March 2005. THREATS. THREATS. DESIRABLE SITUTATION. THREATS. THREATS. RISK. POSSIBILITY. CONSEQUENCES. Types of taxpayers. Disloyal/ Frauds. Occasionally disloyal. Loyal taxpayers. Risk management

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Risk Management Strategy in Poland

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  1. Risk Management Strategyin Poland Rome 15 – 16 March 2005

  2. THREATS THREATS DESIRABLE SITUTATION THREATS THREATS

  3. RISK POSSIBILITY CONSEQUENCES

  4. Types of taxpayers Disloyal/ Frauds Occasionally disloyal Loyal taxpayers

  5. Risk management The implementation and application of an External Risk Management Strategy should lead to higher level of compliance which will increase the total tax revenues, particularly in a long-term perspective.

  6. Risk Management Risk Management is a structured and uniform way : • how to deal with risks and related issues to be able to take the right decisions, • how available resources should be used to reach one or several desirable situations .

  7. Risk assessment Evaluation Implementation/ selection Priorities of actions Object Identification and analysis of risk areas Subject Risk management model Tax audit Elimination System changes Reduction Information Acceptance

  8. Identification and analysis Identification and analysis of risk areas The identified risk areas could be: • specific types of tax fraud (carousel fraud), • groups of specific taxpayers (traders failing to register to pay VAT).

  9. Identification and analysis List of identified risk areas „Gross list” • missing traders • understating VAT liabilities • showing a turnover below the VAT registration threshold • etc.

  10. Risk assessment Direct losses of tax related to the risk area Negative consequences Other negative consequences Indirect losses of tax related to the risk area

  11. Priorities of actions Priorities of actions • the risk can be eliminated • the risk can be reduced • the risk has to be accepted for the time being

  12. Implementation Implementation • System changes • Information • Control • Combination of actions

  13. Evaluation Evaluation • Which effects on the risk area have been achieved? • Could it been done more efficiently in terms of methods and organization? • Are there any changes in taxpayers’ behaviour?

  14. National Guidelines • Regional Guidelines • National Compliance Plan • Regional Compliance Plan • National Implementation Plan • Regional Implementation Plan

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