Evaluating risk-based selection methods for tax audits in Poland

Małgorzata Hybka

Abstract

Penalty rątes and.p-robabiliĘ of fraud detection are amony the most important factors shaping taxpay'er's cornpliąnce.IMile.the first of those factors may be dińctly controlled w fu; authorities the second is usually indirectly Ęuenced by the amount and fficienĘ of resourcei e-pt yia fu detect tax eaasion (Allingham, -Sandmo 1972, p' 330). ln order to inćreasr 1trud detection rąie tix authońties may implement diaersified -strategies. -They include inter alia the ąWlication of oarious methods to sele-ct taxpayers for tax audits. one of thośe methods is bąsed on the'so-called external risk areas. ln Poland this method was introduced shortly after accession to the European Llnion ąs a tool of the exte.ryal ńsk management s'trategy in the public administration. Both thiś strategy and audit targeting tools haae eaokted tremendously since its first implementation. This article atibnpts to eoaluate the application of external ńsk areas to select taxpayeis for tax audits in Poland. The author uses aąious indicators to measure the fficiency of tax audiis and compare this fficiency consideńng dffirent tax audit selection methods.
Author Małgorzata Hybka (WE / KFP)
Małgorzata Hybka,,
- Department of Public Finance
Journal seriesBusiness & Management Review, ISSN 2047-2854, e-ISSN 2047-2862, (0 pkt)
Issue year2019
Vol10
No3
Pages12-20
Publication size in sheets0.5
Conference9th International Conference on Restructuring of the Global Economy (ROGE) (ROGE 2019), 08-07-2019 - 09-07-2019, Oxford, Wielka Brytania
Keywords in Polishobowiązki podatkowe, kontrola podatkowa, zarządzanie ryzykiem zewnętrznym, administracja podatkowa
Keywords in Englishtax compliance, tax audit selection methods, external risk management, public administration
URL https://cberuk.com/cdn/conference_proceedings/2019-07-30-22-48-10-PM.pdf
Languageen angielski
Score (nominal)5
Score sourcejournalList
ScoreMinisterial score = 5.0, 06-04-2020, ArticleFromJournal
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