Numerous mechanisms set forth as means to make such transactions transparent arise from technology proper. That is to say, electronic invoicing, the possibility of querying vendors and accounting records expeditiously and reliably, and the fast exchange of information are, among others, tools that would contribute to make such electronic transactions more transparent. It is also necessary to rely on administrative rules and procedures that enable the implementation of such mechanisms and, very specially, that regulate electronic commerce while avoiding unnecessary complications for taxpayers. ASPECTS TO BE CONSIDERED: The speaker presenting the case study shall address, at least, the following notions, considering the specific situation of his/her Tax Administration. 1. 2. 4.
Description of the mechanisms implemented or to be implemented to make ecommerce transactions transparent. Difficulties and hurdles encountered as well as solutions applied in overcoming them. Results obtained from the mechanisms implemented and future steps.
Topic 3:
Building, developing and applying risk management.
Risk management has always been an important task for the TAs. The purpose of such action is to identify, control and eliminate the sources of risk before they prevent reaching the objective. Although we currently rely on more technological tools in support of such management, the essential tasks and basic questions have remained almost unchanged. It is essential for a Tax Administration to consider the greatest areas of irregularities, who may be perpetrating them and, on such basis, allocate its resources efficiently to effective actions. In order to answer such questions accurately, it is important to rely on risk management models, especially in line with its context and genuine capacity; that is to say, that they are effectively applicable, simple to manage and flexible in order to enable their fast adjustment as the elements of risk change. In order to build, develop and finally implement risk management in a Tax Administration, we must previously set forth a number of options relative to, among other aspects, its scope and objectives, integral nature or functional specialization, the articulation and performance assessment, actors and the adjustment procedure and time. In any case, a risk management model shall take into consideration risk estimation, which integrates into the risk identification processes to enumerate the potential risks; risk analysis examining risks in detail to measure their probability of occurring and