Mokesčių administratoriaus rizikos valdymo analizė

Abstract

Topic of the work – „The risk management analysis of the tax administrator“ Keywords: risk, risk management, risk identification, risk analysis, risk hay - assay, risk assessment, risk management model, internal audit. The summary reviews the topicality of the postgraduate final work’s subject – matter, subject – matter by itself. The summary indicates the object of the postgraduate final work analysis. Internal Revenue Service under the Ministry of Finance of the Republic of Lithuania (hereafter – IRS), like the other tax administrators in their daily life, confronts many risks, which aggravate the institution’s goal striving. Therefore, the postgraduate final work focuses on the risk management system creative works of the IRS, which will be fundamental governance instrument of the IRS system, conducive to implement the institution’s goals and to carry out the tasks. The postgraduate final work focuses on the analysis of the risk, risk management and risk stage conception. The author analyses the models of the risk management, which is usable in the IRS daily works, IRS environment, which influence the establishment of the processes of the risk management system. The author, also, focuses on the risk management processes by itself, makes the suggestions, related with the vision and the perspectives of the risk management system. The author, in the analysis of the IRS’s establishment of the processes of the risk management system and IRS’s environment, which influence the establishment of the processes of the risk management system, overlooks the theoretical basements of the IRS’s practice and risk management, the internal documentation of the IRS and the information in the media, related with the IRS’s daily practice and the establishment of the processes of the risk management system. After the analysis of the establishment of the processes of the risk management system, the author overlooks the perspectives of this process. Finally, the author makes the suggestions and the findings.