Risk-based tax audits
Subtitle: approaches and country experiences
By: Munawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors
Series: Directions in development
Publisher: World Bank
Published: 2011
Place of publication: Washington D.C
Language: eng
Number of pages: 132
ISBN-13: 9780821387542; 9780821387559
Subjects: Risk management; Case studies; Auditing; Revenue; Tax auditing; Computer programs
Notes: Includes bibliographical references.
Table of contents: title: Fundamentals of risk-based audits; title: Key principles of risk-based audits; title: Risk-based audits : assessing the risks; title: Approaches to audits for different taxpayer segments; title: A risk based approach to large businesses; title: Simplified risk scoring for SME's; title: Infrastructure for risk analysis; title: Database and it framework for risk analysis; title: Building and integrating databases for risk profiles in the United Kingdom; title: Data warehouse and data mining tools for risk management : the case of Turkey; title: Country experiences in risk based tax audits; title: Sweden; title: The Netherlands; title: Bulgaria; title: India; title: Ukraine; title: Kazakhstan; title: Which audit selection strategy? : a review; title: Conclusion: lessons for reforms.