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Risk-based tax audits : approaches and country experiences / Munawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors
Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Directions in developmentPublisher: Washington, D.C : World Bank, 2011Description: Online-Ressource (xviii, 132 p) : ill ; 23 cmISBN:- 9780821387559
- 9780821387542
- Auditing
- Revenue
- Risk management
- Tax auditing -- Case studies
- Computer programs
- GLOBAL RISK
- GLOBALIZATION
- GOOD GOVERNANCE
- GOVERNANCE PRACTICES
- GOVERNMENT POLICIES
- GOVERNMENT REVENUES
- GROSS PROFIT
- GROSS REVENUE
- GROWTH RATES
- HOLDING
- INCOME
- INCOME TAX
- INCOME TAXES
- INFLATION
- INFORMATION PROCESSING
- INFORMATION SHARING
- INFORMATION SYSTEM
- INFORMATION TECHNOLOGIES
- INFORMATION TECHNOLOGY
- INPUT TAX
- INSURANCE
- INSURANCE COMPANIES
- INSURANCE COMPANY
- INTEREST RATES
- INTERNAL REVENUE
- INTERNATIONAL BANK
- INTERNATIONAL DEVELOPMENT
- INTERNATIONAL ECONOMICS
- INTERNATIONAL ECONOMY
- INTERNATIONAL FINANCE
- INTERNATIONAL TAX LAW
- INVENTORY
- INVESTMENT CLIMATE
- JUDGMENT
- LEGAL FRAMEWORK
- LEGAL OBLIGATIONS
- LEGISLATION
- LEVEL OF RISK
- MARKET SEGMENTATION
- MICRO ENTERPRISES
- MONETARY FUND
- OPERATING COSTS
- OPPORTUNITY COST
- OPPORTUNITY COSTS
- OUTPUT
- PARTICULAR COUNTRY
- PEER REVIEW
- PENALTIES
- PROFIT MARGIN
- PROPERTY RIGHTS
- PUBLIC FUNDS
- PUBLIC SERVICES
- REAL ESTATE
- REGULATORY AUTHORITIES
- RISK MANAGEMENT
- RISK MANAGEMENT SYSTEM
- RISK MANAGEMENT SYSTEMS
- RISK PROFILES
- RISK REDUCTION
- SALES TAX
- SHAREHOLDER
- SHAREHOLDER PROTECTION
- SHAREHOLDERS
- SMALL BUSINESS
- SMALL BUSINESSES
- SMALL ENTERPRISES
- SUBSIDIARY
- TAX
- TAX ADMINISTRATION
- TAX ASSESSMENT
- TAX AUDIT
- TAX AUDITING
- TAX AUDITS
- TAX AVOIDANCE
- TAX BASE
- TAX COLLECTIONS
- TAX COMPLIANCE
- TAX CONSULTANTS
- TAX CREDIT
- TAX EVASION
- TAX LAW
- TAX LIABILITIES
- TAX LIABILITY
- TAX OBLIGATIONS
- TAX PAYERS
- TAX POLICIES
- TAX POLICY
- TAX RATE
- TAX RECEIPTS
- TAX REFORM
- TAX REFORMS
- TAX REGIME
- TAX RETURN
- TAX RETURNS
- TAX REVENUE
- TAX RULES
- TAX SAVINGS
- TAX STRUCTURE
- TAX SYSTEM
- TAX SYSTEMS
- TAX TREATMENT
- TAXATION
- TAXATION POWER
- TAXPAYER
- TAXPAYER SERVICE
- TAXPAYER SERVICES
- TAXPAYERS
- TECHNICAL ASSISTANCE
- TRADING
- TRANSACTION
- TRANSFER PRICING
- TRANSITION COUNTRIES
- TRANSITION ECONOMIES
- TREASURY
- TURNOVER
- VALUE ADDED TAX
- VALUE ADDED TAXES
- WAREHOUSE
- WAREHOUSES
- ACCOUNTING
- ACCOUNTING TREATMENT
- ADMINISTRATIVE COSTS
- ADVANCE PRICING
- ALM
- ASYMMETRIC INFORMATION
- AUDITORS
- BANK CREDIT
- BANKS
- BARRIER
- BUSINESS DEVELOPMENT
- BUSINESS TAX
- CAPITAL INVESTMENT
- CASH FLOWS
- CHECKS
- COMMODITY
- CONFLICTS OF INTEREST
- COPYRIGHT CLEARANCE
- COPYRIGHT CLEARANCE CENTER
- CORPORATE GOVERNANCE
- CORPORATE INCOME TAX
- CORPORATE TAX
- CORPORATE TAX PLANNING
- COST STRUCTURE
- CREDIT CARD
- CREDIT RISK
- CREDIT SCORING
- CROSS-BORDER TRANSACTIONS
- CUSTOMER INFORMATION
- DATA FLOWS
- DEBT
- DEBT COLLECTION
- DEDUCTIONS
- DEMOGRAPHIC
- DEVELOPING COUNTRIES
- ECONOMETRICS
- EMPLOYMENT
- EXCHANGE TRANSACTIONS
- EXCISE TAX
- EXPENDITURES
- EXPOSURE
- EXTERNALITIES
- FINANCE CORPORATION
- FINANCIAL DATA
- FINANCIAL STRUCTURES
- FINANCING ARRANGEMENTS
- FISCAL REFORM
- FOREIGN EXCHANGE
- FOREIGN EXCHANGE TRANSACTIONS
- FRAUD
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- HJ2305
Contents:
Summary: This book serves as a toolkit on risk-based audits and brings together country experiences for implementing risk-based audit systems. Risk management is an important element of effective and efficient compliance management in revenue administration. It is impossible for any revenue administration to control and check every single taxpayer, and an unnecessary waste of scarce enforcement resources on routinely examining low-risk, compliant taxpayers. The opportunity costs for such roving examinations are high. Just as a private business allocates its resources to areas they feel have the most poPPN: PPN: 834957191Package identifier: Produktsigel: ZDB-110-WBL | ZDB-1-WBA | ZDB-110-WBO
Fundamentals of risk-based auditsKey principles of risk-based audits -- Risk-based audits : assessing the risks -- Approaches to audits for different taxpayer segments -- A risk based approach to large businesses -- Simplified risk scoring for SME's -- Infrastructure for risk analysis -- Database and it framework for risk analysis -- Building and integrating databases for risk profiles in the United Kingdom -- Data warehouse and data mining tools for risk management : the case of Turkey -- Country experiences in risk based tax audits -- Sweden -- The Netherlands -- Bulgaria -- India -- Ukraine -- Kazakhstan -- Which audit selection strategy? : a review -- Conclusion: lessons for reforms.
Contents; Foreword; Acknowledgments; Contributors; Abbreviations; Overview; Figures; PART I Fundamentals of Risk-Based Audits; Tables; Boxes; PART II Approaches to Audits for Different Taxpayer Segments; PART III Infrastructure for Risk Analysis; PART IV Country Experiences in Risk-Based Tax Audits; Glossary;
Fundamentals of risk-based audits -- Key principles of risk-based audits -- Risk-based audits : assessing the risks -- Approaches to audits for different taxpayer segments -- A risk based approach to large businesses -- Simplified risk scoring for SME's -- Infrastructure for risk analysis -- Database and it framework for risk analysis -- Building and integrating databases for risk profiles in the United Kingdom -- Data warehouse and data mining tools for risk management : the case of Turkey -- Country experiences in risk based tax audits -- Sweden -- The Netherlands -- Bulgaria -- India -- Ukraine -- Kazakhstan -- Which audit selection strategy? : a review -- Conclusion: lessons for reforms.
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Reproduktion, 2014. (World Bank eLibrary) |2014||||||||||
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