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...

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Ente Autore: International Monetary Fund
Natura: Periodico
Lingua:English
Pubblicazione: Washington, D.C. : International Monetary Fund, 2010.
Serie:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/003
Accesso online:Full text available on IMF