LEADER 03425oam 22007095 450 001 9910825434003321 005 20200520144314.0 010 $a1-283-15182-0 010 $a9786613151827 010 $a0-8213-8755-3 024 7 $a10.1596/978-0-8213-8754-2 035 $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(The World Bank)2011009825 035 $a(US-djbf)16695435 035 $a(EXLCZ)992550000000039088 100 $a20110317d2011 uf 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aRisk-based tax audits : $eapproaches and country experiences /$fMunawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors 210 1$aWashington D.C. :$cWorld Bank,$d[2011] 210 4$dcopyright 2011. 215 $axviii, 132 pages $cillustrations ;$d23 cm 225 0 $aDirections in development 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 $aThis book serves as a toolkit on risk-based audits and brings together country experiences for implementing risk-based audit systems. Risk management is an important element of effective and efficient compliance management in revenue administration. It is impossible for any revenue administration to control and check every single taxpayer, and an unnecessary waste of scarce enforcement resources on routinely examining low-risk, compliant taxpayers. The opportunity costs for such roving examinations are high. Just as a private business allocates its resources to areas they feel have the most po 410 0$aWorld Bank e-Library. 606 $aRevenue 606 $aTax auditing$vCase studies 606 $aAuditing$xComputer programs 606 $aRisk management 615 0$aRevenue. 615 0$aTax auditing 615 0$aAuditing$xComputer programs. 615 0$aRisk management. 676 $a352.4/4 701 $aKhwaja$b Munawer Sultan$01683804 701 $aAwasthi$b Rajul$01683805 701 $aLoeprick$b Jan$01683806 801 0$bDLC 801 1$bDLC 801 2$bDLC 906 $aBOOK 912 $a9910825434003321 996 $aRisk-based tax audits$94054877 997 $aUNINA