Series: Technical Notes and Manuals
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 14 April 2010
Keywords: taxpayer audit, tax audit methods, indirect methods, indirect audit methods, taxpayers, financial affairs, auditors, taxable income, tax liabilities
This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer's financial affairs utilizing informatio...