Risk management system in the public finance management as an effective instrument to ensure tax enforcement

Manuel Oster and Darina Saxunova
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Manuel Oster: Comenius University Bratislava, Slovakia
Darina Saxunova: Comenius University Bratislava, Slovakia

in ABEM Conference Proceedings from Academy of Business and Emerging Markets (ABEM), Canada, currently edited by Satyendra Singh

Abstract: The most strategic initiative in the area of the Public Finance management is the Ministry of Finance of the Slovak Republic and the United Nations Development Programme (UNDP) - Public Finance for Development project. The objective of the study is to understand what contributes to effective public finance management and good governance in the partner countries in the context of providing technical assistance and capacity development in the field of public finance management. Public finance management is a challenge. In this study, we focus on the challenge in German environment where the tax measurement must meet the legislative norms required by the constitution, and thus meet the criteria of uniformity and legality of taxation. However, the public finance management deals with a growing number of tax cases, which are becoming increasingly complex, sometimes even perplexed and extensive due to numerous amendments in tax legislation; however, they must be managed by a steadily declining number of employees. The financial administration applied a computer-aided risk management system. The methodology applied in this research is a case study approach. The results of this study are pros and cons of the implementation of this risk management system that were identified following the critical examination and analysis of this risk management system and its way of functioning.

Keywords: Risk; management; system; public; finance; management; instrument; tax; enforcement (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ris:abemcp:023443

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