Risk-Based Tax Audits : Approaches and Country Experiences

Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of th...

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Bibliographic Details
Main Authors:	Khwaja, Munawer Sultan, Awasthi, Rajul, Loeprick, Jan
Format:	Publication
Language:	English
Published:	World Bank 2012
Subjects:	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 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
Online Access:	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000386194_20110620015358 http://hdl.handle.net/10986/2314