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...

وصف كامل

التفاصيل البيبلوغرافية
مؤلف مشترك: International Monetary Fund
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2010.
سلاسل:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/005
الوصول للمادة أونلاين:Full text available on IMF