Revenue Administration : Taxpayer Audit--Development of Effective Plans.

This technical note describes how to develop effective plans for a taxpayer audit. The note highlights that a well-managed audit program plays a major role in managing compliance. An effective audit program will have significantly wider impacts than just raising revenue directly from audit activitie...

Celý popis

Podrobná bibliografie
Korporativní autor: International Monetary Fund
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2010.
Edice:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/003
On-line přístup:Full text available on IMF
Popis
Shrnutí:This technical note describes how to develop effective plans for a taxpayer audit. The note highlights that a well-managed audit program plays a major role in managing compliance. An effective audit program will have significantly wider impacts than just raising revenue directly from audit activities. The note discusses that a well-planned audit program can provide the administration with significant leverage across the community. The note also describes the value of audit planning, and the methodology for developing an audit strategic plan.
Popis jednotky:<strong>Off-Campus Access:</strong> No User ID or Password Required
<strong>On-Campus Access:</strong> No User ID or Password Required
Fyzický popis:1 online resource (13 pages)
Médium:Mode of access: Internet
ISSN:2075-8669
Přístup:Electronic access restricted to authorized BRAC University faculty, staff and students