The agency has approved a new list of cases related to corruption risks. To systematize the identified threats, the risks were divided into three categories: systemic, potential, and situational. Additionally, they were classified by danger levels: low, medium, and high.
Main risk areas and methods of pressure
Among the most dangerous systemic risks, the STS highlighted the use of desk audit results as a means of pressure on taxpayers. This refers to the possibility of coercing entrepreneurs into informal agreements in exchange for easing control measures, reducing the amount of additional tax assessments, or waiving legislative sanctions.
A high level of potential corruption was also recorded in the following areas:
- Collusion between an inspector and an entrepreneur during field audits to understate tax liabilities in exchange for remuneration.
- Violations during audits of insurance premium calculations and payments.
- Manipulations during audits of alcohol and ethyl alcohol producers.
In the field of alcohol sector control, the STS noted risks such as the selective inclusion of companies in audit plans, entering incomplete production volume data into reports, and concealing violations for remuneration.
Context
The document also identifies specific structural units and employee positions that are most susceptible to the specified corruption threats.
