03425oam 22007095 450 991078123660332120200520144314.01-283-15182-097866131518270-8213-8755-310.1596/978-0-8213-8754-2(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(The World Bank)2011009825(US-djbf)16695435(EXLCZ)99255000000003908820110317d2011 uf 0engurcn|||||||||txtrdacontentcrdamediacrrdacarrierRisk-based tax audits : approaches and country experiences /Munawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editorsWashington D.C. :World Bank,[2011]copyright 2011.xviii, 132 pages illustrations ;23 cmDirections in developmentDescription 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 poWorld Bank e-Library.RevenueTax auditingCase studiesAuditingComputer programsRisk managementRevenue.Tax auditingAuditingComputer programs.Risk management.352.4/4Khwaja Munawer Sultan1478949Awasthi Rajul1478950Loeprick Jan1478951DLCDLCDLCBOOK9910781236603321Risk-based tax audits3694812UNINA