Risk-based Tax Audits:approaches And Country Experiences

  • Date Published 17/05/2019
Risk-based Tax Audits:approaches And Country Experiences
Risk-based Tax Audits:approaches And Country Experiences

Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management.

Show More

Book Chapters

  • Preliminary PagesPreliminary Pages
  • Chapter 1Key Principles Of Risk-based Audits
  • Chapter 2Risk-based Audits: Assessing The Risks
  • Chapter 3A Risk-based Approach To Large Businesses
  • Chapter 4Simplified Risk Scoring For Smes
  • Chapter 5Database And It Framework For Risk Analysis
  • Chapter 6Building And Integrating Databases For Risk Profiles In The United Kingdom
  • Chapter 7Data Warehouse And Data-mining Tools For Risk Management: The Case Of Turkey
  • Chapter 8The Sweden
  • Chapter 9The Netherlands
  • Chapter 10Bulgaria
  • Chapter 11India
  • Chapter 12Ukraine
  • Chapter 13Kazakhstan
  • Chapter 14Which Audit Selection Strategy? A Review
  • Chapter 15Conclusion: Lessons For Reforms
  • Glossary Glossary

Risk-based Tax Audits:approaches And Country Experiences

Get Latest Lawscope Library Update

Subscribe Our Newsletter

Stay in the loop with our latest additions and updates! By subscribing to our newsletter, you'll receive timely notifications whenever we enrich our library with new books or articles. Plus, you'll get firsthand news from our blog.
So why wait? Subscribe now, and become part of our ever-expanding literary community!