Risk assessment of the value added tax collection

Value added tax (VAT) is one of the EU budgets pillars. The author’s task was to investigate the issue of VAT collection in a comprehensive way. The main research question is: What relevant threats can be identified in VAT collection? The presented article is a professional study containing the implementation of the methods and procedures using the international standard ISO 31000, ISO 31010, and the qualitative method DYVELOP with a description of the semantics and syntax of the graphical representation. The use of  a comprehensive view of  VAT collection brings a new perspective on risk assessment and the possibility of reverse controlling. A very risky factor in VAT collection seems to be a unified view of the payer when collecting VAT, while each payer has specific conditions in its field. At the same time, each payer has specific conditions in its field that affect VAT collection. The scientific contribution is to elaborate on the presented current paradigm of VAT collection risks, as a  new approach to  assessing the risks. Failure in the process of  creating added value of individuals in the private or  public sphere, leading to the threat of VAT collection.