Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas - Jeffrey Owens - Страница 15

To study the context, we will need to distinguish between:

– INTERNAL CONTEXT.

– EXTERNAL CONTEXT

The central starting point of the EU risk management process is the operational context which can be defined as the ‘environments’ in which the tax administration operates. There exist a wide variety of environmental and organisational factors that have to be considered:

INTERNAL CONTEXT A number of key internal capabilities impact upon risks associated with the administration of a taxation system.These include organisation, resources and tools. Examples of internal factors are listed below.	EXTERNAL CONTEXT A number of factors in the external environment affect the operational context, including legislation, public opinion and economic conditions.Examples of external factors are listed below.
Organisation.Resources.Tools and access to data.	Legislation.Public opinion.Economic conditions.