1.

Record Nr.

UNINA9910825434003321

Titolo

Risk-based tax audits : : approaches and country experiences / / Munawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors

Pubbl/distr/stampa

Washington D.C. : , : World Bank, , [2011]

copyright 2011

ISBN

1-283-15182-0

9786613151827

0-8213-8755-3

Descrizione fisica

xviii, 132 pages : illustrations ; ; 23 cm

Collana

Directions in development

Altri autori (Persone)

KhwajaMunawer Sultan

AwasthiRajul

LoeprickJan

Disciplina

352.4/4

Soggetti

Revenue

Tax auditing

Auditing - Computer programs

Risk management

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

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.

Sommario/riassunto

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