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   <subfield code="z">9781462306145</subfield>
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   <subfield code="a">International Monetary Fund.</subfield>
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   <subfield code="a">Revenue Administration : </subfield>
   <subfield code="b">Taxpayer Audit--Development of Effective Plans.</subfield>
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   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2010.</subfield>
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   <subfield code="a">1 online resource (13 pages)</subfield>
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   <subfield code="a">Technical Notes and Manuals</subfield>
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   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="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.</subfield>
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   <subfield code="a">Mode of access: Internet</subfield>
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  <datafield tag="830" ind1=" " ind2="0">
   <subfield code="a">Technical Notes and Manuals; Technical Notes and Manuals ;</subfield>
   <subfield code="v">No. 2010/003</subfield>
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   <subfield code="z">Full text available on IMF</subfield>
   <subfield code="u">http://elibrary.imf.org/view/journals/005/2010/003/005.2010.issue-003-en.xml</subfield>
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