03327nam 2200673 a 450 991045711870332120200520144314.01-283-15182-097866131518270-8213-8755-3(CKB)2550000000039088(EBL)727534(OCoLC)735604764(SSID)ssj0000529804(PQKBManifestationID)12196429(PQKBTitleCode)TC0000529804(PQKBWorkID)10557094(PQKB)11287660(MiAaPQ)EBC727534(Au-PeEL)EBL727534(CaPaEBR)ebr10480984(CaONFJC)MIL315182(EXLCZ)99255000000003908820110317d2011 uy 0engur|n|---|||||txtccrRisk-based tax audits[electronic resource] approaches and country experiences /Munawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editorsWashington, D.C. World Bankc20111 online resource (156 p.)Directions in development. FinanceDescription based upon print version of record.0-8213-8754-5 Includes bibliographical references.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.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 poDirections in development (Washington, D.C.).Finance.RevenueTax auditingCase studiesAuditingComputer programsRisk managementElectronic books.Revenue.Tax auditingAuditingComputer programs.Risk management.352.4/4Khwaja Munawer Sultan942009Awasthi Rajul942010Loeprick Jan942011MiAaPQMiAaPQMiAaPQBOOK9910457118703321Risk-based tax audits2125449UNINA01817oas 2200601 a 450 991069040960332120170601122422.0(CKB)5470000002339211ocm40745805(OCoLC)40745805(OCoLC)71364680(EXLCZ)99547000000233921119990207b199u2012 sa engurcn|||||||||txtrdacontentcrdamediacrrdacarrierBackground note, Cayman Islands[electronic resource] /Bureau of Western Hemisphere Affairs[Washington, D.C.] U.S. Dept. of State-20121 online resource (volumes)Cayman IslandsDiplomatic relationsfastPolitics and governmentfastTravelfastCayman IslandsDescription and travelPeriodicalsCayman IslandsForeign relationsPeriodicalsCayman IslandsPolitics and governmentPeriodicalsCayman IslandsfastPeriodicals.fastDiplomatic relations.Politics and government.Travel.United States.Department of State.Bureau of Western Hemisphere Affairs.United States.Department of State.Bureau of European and Eurasian Affairs.TNTTNTOCLCQGPOOCLCQGPOOCLCQOCLCAOCLCQOCLCAOCLCFOCLCQOCLCOOGPODOCUMENT9910690409603321Background note, Cayman Islands3162681UNINA