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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Korporativna značnica: International Monetary Fund
Format: Revija
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 2010.
Serija:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/005
Online dostop:Full text available on IMF