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...

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Bibliographic Details
Call Number:Libro Electrónico
Other Authors: Khwaja, Munawer Sultan, Awasthi, Rajul, Loeprick, Jan
Format: Electronic eBook
Language:Inglés
Published: Washington D.C. : World Bank, ©2011.
Series:Directions in development (Washington, D.C.). Finance.
Subjects:
Revenue.
Tax auditing > Case studies.
Auditing > Computer programs.
Risk management.
Revenus de l'État.
Contrôle fiscal > Études de cas.
Gestion du risque.
risk management.
MEDICAL > Public Health.
Auditing > Computer programs
Revenue
Risk management
Tax auditing
Case studies
Case studies.
Études de cas.
Online Access:Texto completo
Table of Contents:
  • 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.

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