Normal view MARC view ISBD view

Risk-based tax audits approaches and country experiences / [electronic resource] : Munawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors. - Washington, D.C. : World Bank, c2011. - xviii, 132 p. : ill. - Directions in development. Finance . - Directions in development (Washington, D.C.). Finance. .

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.


Electronic reproduction.
Palo Alto, Calif. :
ebrary,
2011.
Available via World Wide Web.
Access may be limited to ebrary affiliated libraries.

ISBN:

LCCN:

Subjects--Topical Terms:
Revenue.
Tax auditing--Case studies.
Auditing--Computer programs.
Risk management.

Index Terms--Genre/Form:
Electronic books.

LC Class. No.: HJ2305 / .R57 2011eb

Dewey Class. No.: 352.4/4