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Abstract
This VITARA Reference Guide provides a solid understanding of audit as a key tool available to a tax administration to promote and enforce compliance. The guide explains international good practices in designing and managing an effective audit program including the necessary legal powers, audit-related organization, and governance arrangements as well as the staff expertise and resources needed for audit and auditor performance evaluation. It focuses on practical issues such as how audit cases are selected, the different types and scope of audit, and audit methods that are available to staff. It also discusses the concepts of audit integrity, audit quality assurance, and the Random Audit Program as well as electronic audit tools and how they can be used in conducting audits. A potential annual operational performance dashboard that can be implemented to allow program monitoring throughout the fiscal year is also included. Finally, the guide highlights the key components of an audit process.
Abstract
This guide is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that has been developed based on the contents of the VITARA online modules. The VITARA Reference Guide: Institutional Governance introduces internal and external governance arrangements for tax administrations. Among other things, this guide describes how the principles of accountability and transparency can be implemented in practice, what governance safeguards exist in a tax administration, how a ministry can exercise external oversight of a tax administration, what internal controls should be introduced by executives, and what governance responsibilities exist for senior leaders in a tax administration as well as organizational considerations in the development and implementation of the governance framework. This reference guide supports executives and senior managers in a tax administration by explaining how concepts such as autonomy and legal status impact governance as well as highlighting common management committees of a tax administration and international good practices preventing corruption in a tax administration.
Abstract
This guide is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that has been developed based on the contents of the VITARA online modules. This reference guide deals with Human Resource Management (HRM) issues, HRM strategy, and, more generally, human capital in a tax administration. It introduces modern HRM practices for senior leaders of a tax administration including how HRM should be organized within a tax administration, the design of a career path, and adequate remuneration structure for tax administration officials. The guide identifies key areas of effective HRM and some of the supporting principles. It also defines what the function of learning and development is and why it is important for tax administrations. Hot topics such as workforce analysis, culture, values, ethics, HR analytics, training, and knowledge management are also covered.