LEADER 03327nam 2200673 a 450 001 9910457118703321 005 20200520144314.0 010 $a1-283-15182-0 010 $a9786613151827 010 $a0-8213-8755-3 035 $a(CKB)2550000000039088 035 $a(EBL)727534 035 $a(OCoLC)735604764 035 $a(SSID)ssj0000529804 035 $a(PQKBManifestationID)12196429 035 $a(PQKBTitleCode)TC0000529804 035 $a(PQKBWorkID)10557094 035 $a(PQKB)11287660 035 $a(MiAaPQ)EBC727534 035 $a(Au-PeEL)EBL727534 035 $a(CaPaEBR)ebr10480984 035 $a(CaONFJC)MIL315182 035 $a(EXLCZ)992550000000039088 100 $a20110317d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aRisk-based tax audits$b[electronic resource] $eapproaches and country experiences /$fMunawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors 210 $aWashington, D.C. $cWorld Bank$dc2011 215 $a1 online resource (156 p.) 225 1 $aDirections in development. Finance 300 $aDescription based upon print version of record. 311 $a0-8213-8754-5 320 $aIncludes bibliographical references. 327 $aFundamentals 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. 330 $aThis book serves as a toolkit on risk-based audits and brings together country experiences for implementing risk-based audit systems. Risk management is an important element of effective and efficient compliance management in revenue administration. It is impossible for any revenue administration to control and check every single taxpayer, and an unnecessary waste of scarce enforcement resources on routinely examining low-risk, compliant taxpayers. The opportunity costs for such roving examinations are high. Just as a private business allocates its resources to areas they feel have the most po 410 0$aDirections in development (Washington, D.C.).$pFinance. 606 $aRevenue 606 $aTax auditing$vCase studies 606 $aAuditing$xComputer programs 606 $aRisk management 608 $aElectronic books. 615 0$aRevenue. 615 0$aTax auditing 615 0$aAuditing$xComputer programs. 615 0$aRisk management. 676 $a352.4/4 701 $aKhwaja$b Munawer Sultan$0942009 701 $aAwasthi$b Rajul$0942010 701 $aLoeprick$b Jan$0942011 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910457118703321 996 $aRisk-based tax audits$92125449 997 $aUNINA