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...

Szczegółowa specyfikacja

Opis bibliograficzny
Korporacja: International Monetary Fund
Format: Czasopismo
Język:English
Wydane: Washington, D.C. : International Monetary Fund, 2010.
Seria:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/003
Dostęp online:Full text available on IMF
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500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
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520 3 |a 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. 
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830 0 |a Technical Notes and Manuals; Technical Notes and Manuals ;  |v No. 2010/003 
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