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Record Nr. |
UNINA9910781236603321 |
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Titolo |
Risk-based tax audits : : approaches and country experiences / / Munawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors |
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Pubbl/distr/stampa |
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Washington D.C. : , : World Bank, , [2011] |
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copyright 2011 |
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ISBN |
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1-283-15182-0 |
9786613151827 |
0-8213-8755-3 |
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Descrizione fisica |
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xviii, 132 pages : illustrations ; ; 23 cm |
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Collana |
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Directions in development |
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Altri autori (Persone) |
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KhwajaMunawer Sultan |
AwasthiRajul |
LoeprickJan |
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Disciplina |
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Soggetti |
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Revenue |
Tax auditing |
Auditing - Computer programs |
Risk management |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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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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Sommario/riassunto |
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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 |
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