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The glossary provides a list of terms used in the ELA website, documents and publications. These are not official definitions and will be continuously up-dated.

Glossary of terms (2018)

English (571.33 KB - PDF)

Starting with "R" (3)

Receipt lottery

Requesting a receipt from a business-to-consumer transaction allows the purchaser to enter a lottery, with a chance of winning a prize. The aim is to reduce the undeclared economy by limiting unreported exchanges through the greater issue of receipts.

Responsive regulation

An alternative approach to combining and sequencing the range of policy approaches and measures available with the purpose of promoting better compliance. This responsive regulation approach uses indirect measures first with citizens and businesses, then incentives, and deterrents only for those still failing to comply (cf. full policy operationalisation model which uses all measures concurrently). 

Risk assessment process

As part of the full policy operationalisation model, a structured process for the systematic identification, assessment, ranking, and treatment of labour, tax and social security law compliance risks (e.g., failure to register, failure to properly report tax liabilities etc.). This helps labour, tax and social insurance inspectorates to target their compliance activities.