Risk-based tax audits : [electronic resource] approaches and country experiences / Munawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors.
Series: Directions in development | World Bank e-LibraryPublication details: Washington D.C. : World Bank, c2011.Description: 1 online resource (132 p.) xviii, : ill. ; 23 cmISBN:- 9780821387559
- 352.4/4 22
- HJ2305 .R57 2011
Includes bibliographical references.
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.
Description based on print version record.
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