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Revenue Administration: Taxpayer Audit--Development of Effective Plans
Author:
International Monetary Fund
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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2010: Issue 003
Language:
English
Publication Date:
14 Apr 2010
DOI:
https://doi.org/10.5089/9781462306145.005
ISBN:
9781462306145
ISSN:
2075-8669
Pages:
13
Keywords:
TNM; taxpayer; audit program; staff; audit; tax
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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This technical note describes how to develop effective plans for a taxpayer audit. The note highlights that a well-managed audit program plays a major role in managing compliance. An effective audit program will have significantly wider impacts than just raising revenue directly from audit activities. The note discusses that a well-planned audit program can provide the administration with significant leverage across the community. The note also describes the value of audit planning, and the methodology for developing an audit strategic plan.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund