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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Detalles Bibliográficos
Autor Corporativo: International Monetary Fund
Formato: Revista
Lenguaje:English
Publicado: Washington, D.C. : International Monetary Fund, 2010.
Colección:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/003
Acceso en línea:Full text available on IMF
Descripción
Sumario: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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Descripción Física:1 online resource (13 pages)
Formato:Mode of access: Internet
ISSN:2075-8669
Acceso:Electronic access restricted to authorized BRAC University faculty, staff and students