Brief Course Description
1. Course Title:
Tax Compliance Risk Management
2. Language of Instruction:
Tiếng Việt
3. Course Code:
TAX504028
4. Credits:
3
5. Course Objectives:
This module equips learners with the essential knowledge and skills in tax compliance risk management, encompassing: comprehending the significance, influencing factors, and risk assessment procedures; evaluating the management frameworks of tax authorities and taxpayers; and analysing collaborative trends. It cultivates the ability to interpret terminology, communicate effectively, collaborate within teams, and gather and utilize information. Furthermore, it fosters autonomy, responsibility, adherence to regulations, and the capacity to articulate perspectives.
6. Brief Description of Course Content:
This course provides fundamental knowledge of tax compliance risk management in the context of implementing a self assessment system in many countries in the world. In particular, the course briefly introduces knowledge of: enforcement framework of tax compliance risk management; tax compliance risk management strategies adopted by the tax authorities, and the key factors that determine taxpayers’ compliance behaviors. The following steps in the risk management process are analysed theoretically and practically in the context of Vietnam: risk identification, risk analysis, risk assessment and priority, treatment and evaluation. In addition, this course also updates modern trends in tax administration and tax risk management in favor of increasing the level of voluntary compliance and improving the tax environment.