Risk-based tax audits : approaches and country experiences

Munawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors

This book serves as a toolkit on risk-based audits and brings together country experiences for implementing risk-based audit systems. Risk management is an important element of effective and efficient compliance management in revenue administration. It is impossible for any revenue administration to control and check every single taxpayer, and an unnecessary waste of scarce enforcement resources on routinely examining low-risk, compliant taxpayers. The opportunity costs for such roving examinations are high. Just as a private business allocates its resources to areas they feel have the most po

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Year of publication:	c2011
Other Persons:	Loeprick, Jan (contributor) ; Khwaja, Munawer Sultan (contributor) ; Awasthi, Rajul (contributor)
Publisher:	Washington, D.C : World Bank

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Extent:	Online-Ressource (xviii, 132 p) ill
Series:	Directions in development. Finance
Type of publication:	Book / Working Paper
Language:	English
Notes:	Includes bibliographical references Contents; Foreword; Acknowledgments; Contributors; Abbreviations; Overview; Figures; PART I Fundamentals of Risk-Based Audits; Tables; Boxes; PART II Approaches to Audits for Different Taxpayer Segments; PART III Infrastructure for Risk Analysis; PART IV Country Experiences in Risk-Based Tax Audits; Glossary; Fundamentals of risk-based audits -- Key principles of risk-based audits -- Risk-based audits : assessing the risks -- Approaches to audits for different taxpayer segments -- A risk based approach to large businesses -- Simplified risk scoring for SME's -- Infrastructure for risk analysis -- Database and it framework for risk analysis -- Building and integrating databases for risk profiles in the United Kingdom -- Data warehouse and data mining tools for risk management : the case of Turkey -- Country experiences in risk based tax audits -- Sweden -- The Netherlands -- Bulgaria -- India -- Ukraine -- Kazakhstan -- Which audit selection strategy? : a review -- Conclusion: lessons for reforms. Electronic reproduction; Available via World Wide Web
ISBN:	978-0-8213-8754-2 ; 978-0-8213-8755-9
Other identifiers:	hdl:10986/2314 [Handle]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012550391