Compliance Risk Management (CMPLRM)

Source details

Target Audience:
- Managers and senior staff who are responsible for establishing or leading the compliance risk function or unit in the revenue department in their country administration.
Qualifications:
- No formal qualifications are necessary, but participants should have at least five years' experience in a tax authority.
Pre-requisites:
- Participant should be nominated by the country administration.

Rationale:
- Compliance Risk Management is recognized as a key component of effective tax administration.
- Tax administrations ideally seek to achieve 100 percent compliance to achieve expected revenue goals, but taxpayer behavior and administrative weaknesses make failure to comply inevitable.
- Tax administrations therefore build systems and strategies to keep non-compliance to a minimum.
Focus:
- Demonstrate the importance of a risk-based approach to compliance management and how this leads to effective revenue administration.
- Combine theoretical concepts for a systematic approach with practical examples and exercises.
Main topics covered:
- What is risk management and why is risk-based management important?
- Identification, assessment, and prioritization of risks.
- Mitigating risks through a compliance improvement program.
- Development by each administration of plans to implement a risk register and adopt risk differentiation.
Pedagogy:
- Discussions and case studies to guide participants to align learnings with the mission, vision and values of their country revenue administrations.
- Application of risk treatment plans and strategies for practical compliance work upon return to participants' administrations.

Objective:
- Designed for participants responsible for establishing or leading their administration's compliance risk function or unit.
Expected outcomes:
- Cover conceptual frameworks for compliance risk management (i.e. theory).
- Ensure strong fundamentals through practical exercises.
- Provide participants with sufficient knowledge and tools to take a leadership role in the establishment or management of the compliance risk system within their administration.