VITARA - Compliance Risk Management

This self-paced course provides fundamental knowledge on modern Compliance Risk Management (CRM) good practices. The strategic goal of CRM is to steadily increase the level of voluntary compliance over time by identifying and prioritizing risks and implementing treatments to address the risks. In this module, you will learn how adopting a systematic approach to CRM supports tax administrations to deliver this core function and achieve their overall goals successfully.

This course is a joint initiative of four international organizations: Inter-American Center of Tax Administrations (CIAT), Intra-European Organisation of Tax Administrations (IOTA), International Monetary Fund (IMF), and Organisation for Economic Co-operation and Development (OECD).

Upon completion of this course, participants should be able to:

• Define the concept of compliance risk management and its benefits for tax administrations.
• Delineate the strategic role of CRM.
• Outline the compliance risk management framework, its inputs and outputs.
• Describe the compliance risk management process.
• Determine the necessary organizational and governance arrangements.
• Explain the role of senior leaders of a tax administration in compliance risk management.
• Identify specific issues low-income countries need to address to begin their CRM journey.
• Identify critical success factors of CRM.