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...
| Співавтор: | |
|---|---|
| Формат: | Журнал |
| Мова: | English |
| Опубліковано: |
Washington, D.C. :
International Monetary Fund,
2010.
|
| Серія: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2010/005 |
| Онлайн доступ: | Full text available on IMF |