What you will learn

In this interactive course participants will learn about the risk management principles many tax administrations are now using to identify and reduce tax evasion. The course will outline what is required to introduce a sound and effective compliance risk management in a tax administration context and will provide insight into each of the 5 consecutive steps of the compliance risk management cycle: from identification of a potential risk list, risk assessment and prioritization, to possible treatment forms and evaluation of the compliance activity. Participants will have an opportunity to discuss challenges in adopting a risk-based approach to tax compliance and ways to overcome them with their peer colleagues from other countries. In addition, the importance of understanding of what influences taxpayer behavior will be explored.

Topics covered

The following topics will be covered during the course:

Principles of compliance risk management – new types of supervision
Implementing a compliance strategy
Risk analysis and segmentation
Range of possible treatment strategies
Use of rules-based computer risk model and its effect on audit selection and field operations
Factors underlying taxpayer’s compliance behavior

How you will benefit

The unique feature of this course is that it combines traditional training methods with the participatory approach to learning. A part from the plenary sessions, participants will split into small groups to discuss key issues and will work on group assignments. Sufficient time will be allotted to question and answer sessions to enable participants to benefit from the exchange of professional experiences and practical examples.

By the end of the course, participants will have:

gained a better understanding of practical aspects of applying a compliance risk management process
discussed risk sorting and prioritizing
examined different tools and treatment strategies used to ensure that non-compliance with tax law is kept to a minimum – participants will learn that audit is just one of many possible risk treatment strategies
learned by exchange of experiences with other countries
developed an appreciation of the changes needed in their own administrations to make modern compliance strategies work

Who should attend

The workshop is aimed at those tax administration staff whose job is to develop and implement compliance strategies and action plans. Participants should be familiar with the EU model of the compliance risk management process. This workshop is intended to be participative in nature and participants should be prepared to express opinions on the effectiveness of their current risk management programs in discussion with other participants.

Faculty

Norman Gillanders

Norman was head of strategic planning and operations policy in the Irish Revenue service at the level of assistant commissioner. He led the restructuring of the Irish Revenue by designing, setting up and running the first of its new regions and was one of the key managers in the overall restructuring of the organization. He implemented a new business model for managing PAYE (employee payroll taxation) and led the development of the Irish Revenue's compliance strategy. As part of this strategy, Irish Revenue launched its REAP system for computer-driven risk screening of businesses to improve targeting of compliance interventions.

Norman worked as the IMF's tax administration reform advisor in South Eastern Europe from 2011 to 2014. He worked on behalf of the IMF with the tax authorities in Albania, Bulgaria, Croatia, Moldova, Montenegro and Romania and was attached to the Center of Excellence in Finance (CEF) in Ljubljana, Slovenia.

Norman also worked for the IMF on short-term missions, mainly in Rwanda but also in Jordan, Armenia and Tunisia where he was part of a team that delivered a week's training in strategic planning to delegates from over 20 English-speaking African countries.

Lisette van der Hel

Lisette van der Hel is strategic advisor of the Management Board of the Dutch Tax and Customs Administration in the area of Compliance Risk Management (CRM). Previously, she was manager of the Compliance Risk Management Unit, with specific responsibility for policy advising, research, intelligence, monitoring and international aspects of CRM. She is a member of the steering group of the EU Risk Management Platform and chair of the working group on the Tax Gap and Compliance Map. In 2010 she led the working group on the update of the Compliance Risk Management Guide.

Besides these responsibilities, she works as a Professor of Effective Governmental Supervision at Nyenrode Business University in Breukelen, the Netherlands. In that capacity she was a member of the Committee Horizontal Monitoring that evaluated the Dutch Horizontal Monitoring approach in 2012 and of the OECD working group that evaluated the development of Cooperative Compliance in 2013. In recent years she organised several Masterclass including an international Masterclass on Compliance Risk Management.

In the last decade Lisette took part in numerous projects for development of tax administrations. She has a lot of experience in giving training sessions, workshops and doing strategic analysis in developing countries.

Employing Compliance Risk Management in Tax Administrations

What you will learn

Topics covered

How you will benefit

Who should attend

Faculty

Application procedure