Risk-Based Tax Audits : Approachesand Country Experiences

Khwaja, Munawer Sultan ; Awasthi, Rajul ; Loeprick, Jan

World Bank

关键词: ACCOUNTING;    ACCOUNTING TREATMENT;    ADMINISTRATIVE COSTS;    ADVANCE PRICING;    ALM;   

DOI  :  10.1596/978-0-8213-8754-2
RP-ID  :  62701

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Revenue administration is a majorinterface between the state and its citizens. A good revenueadministration is, therefore, an important attribute of goodgovernment. As a result, in recent years, policy makers havebecome increasingly aware of the importance of policies thatwill promote business development while ensuring voluntarytax compliance. In the modern context, it is neitherdesirable nor feasible to examine or inspect every singletaxpayer. The revenue administration, therefore, has to relyon effective management of compliance. Promoting voluntarycompliance, achieved through a self-assessment system inwhich taxpayers comply with their tax obligations withoutintervention from tax officials, requires developing modernapproaches to audits based on risk management. The impact ofaudits critically depends on a properly designed auditselection strategy focused on high-risk taxpayers to providethe most cost-effective outcome. This, in itself,contributes to promoting voluntary compliance. Risk-basedcountry audits: approaches and country experiences are animportant study of this critical revenue function ofcompliance management.