QUẢN LÝ RỦI RO TRONG QUẢN LÝ THUẾ Ở VIỆT NAM

Abstract

Applying risk management in tax management is an inevitable and objective trend in line with the requirements of tax reform and modernization. Apply risk management to ensure the effectiveness and efficiency of tax management; encourage and create favorable conditions for taxpayers to comply with the provisions of the tax law, and at the same time contribute to the prevention, detection, and timely and effective handling of violations of the law on taxation. This article mentions the application trends, practical implementation and identification of the benefits achieved by tax management when applying risk management.