Revenue Administration : Taxpayer Audit--Use of Indirect Methods.
This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer's financial affairs utilizing information from a range of sources beyond the taxpayer's declaration and formal books...
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| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2010.
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| Series: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2010/005 |
| Online Access: | Full text available on IMF |