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[null,"1.","Record Nr.",null,"UNINA9910781236603321"]
[null,null,"Titolo",null,"Risk-based tax audits : : approaches and country experiences / / Munawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors"]
[null,null,"Pubbl/distr/stampa",null,"Washington D.C. : , : World Bank, , [2011]"]
[{"$nulls":4},"copyright 2011"]
[null,null,"ISBN",null,"1-283-15182-0"]
[{"$nulls":4},"9786613151827"]
[{"$nulls":4},"0-8213-8755-3"]
[null,null,"Descrizione fisica",null,"xviii, 132 pages : illustrations ; ; 23 cm"]
[null,null,"Collana",null,"Directions in development"]
[null,null,"Disciplina",null,"352.4/4"]
[null,null,"Soggetti",null,"Revenue"]
[{"$nulls":4},"Tax auditing"]
[{"$nulls":4},"Auditing - Computer programs"]
[{"$nulls":4},"Risk management"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,"Nota di contenuto",null,"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."]
[null,null,null,"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"]
[null,"2.","Record Nr.",null,"UNINA9910557390203321"]
[null,null,"Autore",null,"Gomes Helder"]
[null,null,"Titolo",null,"Catalysis for Global Development. Contributions around the Iberoamerican Federation of Catalysis"]
[null,null,"Pubbl/distr/stampa",null,"Basel, Switzerland, : MDPI - Multidisciplinary Digital Publishing Institute, 2020"]
[null,null,"Descrizione fisica",null,"1 online resource (314 p.)"]
[null,null,"Soggetti",null,"History of engineering and technology"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Sommario/riassunto","Adequate quality of life and well-being of modern societies is only achievable with sustainable manufacturing processes that efficiently use raw materials, eliminate waste, and avoid the use of hazardous materials. All this is hardly conceivable without catalysis. In a world concerned with the exploitation of natural resources, catalysis can offer direct synthesis routes that maximize resource efficiency. The Iberoamerican society is far too significant and far too involved in global development, owing to its natural richness of resources, not to have an essential role in current developments and future directions. Catalysis, in the Iberoamerican academic and industrial communities, is recognized as a relevant scientific discipline that supports several strategic industrial sectors through the manufacturing of products and materials, and the operationalization of processes to produce energy and other utilities. As a reflection of this, once every two years the Iberoamerican Congress on Catalysis takes place to share and discuss the state-of-the-art of this discipline with the Federation of Iberoamerican Catalysis Societies. This book collected sixteen outstanding contributions, stemming from this exceptional event-one which will undoubtedly mark a turning point and could be a source of inspiration to all those involved in catalysis, particularly the young generation of competent researchers taking their first steps in this incredibly complex and beautiful discipline."]