Risk-based tax audits : approaches and country experiences /
"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 administrat...
Clasificación: | Libro Electrónico |
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Otros Autores: | , , |
Formato: | Electrónico eBook |
Idioma: | Inglés |
Publicado: |
Washington D.C. :
World Bank,
©2011.
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Colección: | Directions in development (Washington, D.C.). Finance.
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Temas: | |
Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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.