ATAX0338 Tax Risk Management

6 Units of Credit
Taxation & Business Law

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Given the global trend towards greater reliance on self-assessment, maintaining high levels of voluntary compliance is a critical issue for tax administrators. Further, tax administrators are faced with limited resources and in response have generally adopted a risk management approach to enforcement. From the perspective of taxpayers, self assessment places a greater compliance burden on them in terms of obligations and costs. Both tax administrators and taxpayers can adopt a range of strategies to manage risk, but to be effective, these strategies need to be underpinned by an understanding of what drives the behaviour of the other party and of the dynamics of the tax environment. The course draws on current best international practice in compliance management and allows students the opportunity to apply their learning in a range of contexts.