(1)31– –

:
Abstract:
The aim of this study is to achieve a better understanding of risk management as practised by tax
administrations of developed countries and to ascertain what prevents the developing countries from
managing risks efficiently and effectively. Tax administrations are faced with challenges to ensure
voluntary compliance with the tax law. Compliance risk that is generally faced by tax administrations in
relation to the implementation of the Self-Assessment System (SAS) is further explored. A well-designed
risk management strategy enables tax administrations to manage risks efficiently whilst reducing
administrative costs in the process.
This research focuses on an exploration of the types of internal and external risks faced by tax
administrations. Furthermore, the European Commission (EC), Organisation for Economic Co-operation
and Development (OECD) and Australian Taxation Office (ATO) have proposed a Compliance Risk
Management framework as a guideline for tax administrations to manage risk.
Keywords: Tax compliance, risk management, Tax administrations

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European Commission (EC) (2010). Compliance Risk Management, Op.Cit., P: 8.

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OECD: Forum on Tax Administration: Compliance Sub-Group, Information Note Managing and
Improving Compliance: Recent Developments in Compliance Risk Treatments, March 2009,P : 10.
OECD

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ATO

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OECD. (2004). Compliance Risk Management: Managing and Improving Tax Compliance.
Op.Cit., P: 37.
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Large Business and " ATO 2006
." Risk Management Guide" " Tax Compliance
(11)
European Commission
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European Commission (EC) (2010). Compliance Risk Management. Guide for Tax
Administrations. Fiscalis Risk Management Platform Group , P: 5.
(13)
Ibid., P: 2.
(14)
Ibid., P: 25.
(15)
Idem.
(16)
Ibid., P: 31.
(17)
Organisation for Economic Co-operation and Development
(18)
OECD. (2004). Compliance Risk Management: Managing and Improving Tax Compliance.
Op.Cit. , P : 37.
(19)
Ibid., P : 48.
(20)
Ibid., P : 57.
(21)
Australian Taxation Office
(22)
BISEP
Business, Industry, Sociology, Economy and Psychology

203
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(23)
OECD. (2004). Compliance Risk Management: Managing and Improving Tax Compliance.
Op.Cit., P: 41
(24)
The World Bank Prem Note, Computerization Tax and Customs Administrations, Povrty
Reduction and Economic management, N°44,Prepared for World Bank Staff, Octobre 2000,
P :02.
(25)

.03 2009
(26)

.266 2013 24
(27)

.136 2015 44

204