Istota ryzyka i jego identyfikacja jako kluczowy element zrządzania ryzykiem w administracji skarbowej
The essence of risk and its identification as a key component of risk management in the bodies of tax administration

Summary/Abstract: Tax authorities are now facing the challenge to identify new types of risk. The reform of the tax administration, led to changes within the organization and in its surroundings. These actions are accompanied by emerging events that are recognized as a source of risk and are a potential obstacle to the achievement of the objectives of the unit. The issue of risk identification in the bodies of the tax administration has became a foreground – the priority and necessary measures in order to reduce and eliminate it have to be taken. The aim of this study is to present and identify a risk, its importance and role in tax administration. In response to the risk, the presented actions were taken in relation to risk, in order to eliminate negative phenomena. For the realisation of the purpose there was used the analysis method in literature of the subject in the field of risk management across the public sector with particular focus on the message of the Minister of Finance on detailed guidelines for planning and risk management, as well as on the basis of legal provisions. The originality/value: the risk identification and the risk response are important in decision-making by managers of the unit.

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