Author/Authors :
BENK, Serkan İnönü Üniversitesi - Maliye Bölümü, Turkey , KARTALCI, Kadir İnönü Üniversitesi - Iktisadi ve Idari Bilimler Fakültesi (İİBF) - Maliye Bölümü, Turkey
Title Of Article :
RISK MANAGEMENT IN REVENUE ADMINISTRATION: AN EVALUATION OF OECD RISK MANAGEMENT MODEL
Abstract :
Revenue administrations are faced with tax compliance risk that challenges to ensure voluntary compliance with the tax law. The aim of this study is to achieve a better understanding of tax compliance risks faced by revenue administrations and to analysis of compliance risk management model that proposed by OECD what managing risks efficiently and effectively. As a result, a well-designed risk management strategy enables revenue administrations to manage compliance risks efficiently whilst reducing administrative costs in the process. In this respect, OECD compliance risk management model offers significant opportunities for revenue administrations.
NaturalLanguageKeyword :
Tax Compliance , Risk Management , OECD
JournalTitle :
The International Journal Of Economic and Social Research
