Risk-Based Tax Audits

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Author :
Publisher : World Bank Publications
ISBN 13 : 0821387545
Total Pages : 157 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Risk-Based Tax Audits by : Munawer Sultan Khwaja

Download or read book Risk-Based Tax Audits written by Munawer Sultan Khwaja and published by World Bank Publications. This book was released on 2011-06-08 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.

Compliance Effects of Risk-based Tax Audits

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Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (119 download)

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Book Synopsis Compliance Effects of Risk-based Tax Audits by : Knut Løyland

Download or read book Compliance Effects of Risk-based Tax Audits written by Knut Løyland and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior. This analysis is the first to estimate compliance effects of audits among high-risk wage earners. We exploit a sharp audit assignment discontinuity in Norway based on individual tax payers risk score. Additional data from a random audit allow us to estimate how the audit effect vary across the risk score distribution. We show that the current risk score audit threshold is set far above the one that maximizes net public revenue.

The Changing Tax Compliance Environment and the Role of Audit

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264282181
Total Pages : 96 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis The Changing Tax Compliance Environment and the Role of Audit by : OECD

Download or read book The Changing Tax Compliance Environment and the Role of Audit written by OECD and published by OECD Publishing. This book was released on 2017-09-29 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might affect the role of audit and auditors in the future.

Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1513515373
Total Pages : 22 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers by : Sebastian Beer

Download or read book Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers written by Sebastian Beer and published by International Monetary Fund. This book was released on 2019-10-11 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial deterrent or counter-deterrent effects. Among those taxpayers who receive an additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would have been in the absence of the audit. In contrast, among those taxpayers who do not receive an additional tax assessment, reported taxable income is estimated to be approximately 15% lower the year after the audit than it would have been had the audit not taken place. Our results suggest that improved targeting of audits towards noncompliant taxpayers would not only yield more direct audit revenue, it would also pay dividends in terms of future tax collections.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1513517953
Total Pages : 22 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers by : Sebastian Beer

Download or read book Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers written by Sebastian Beer and published by International Monetary Fund. This book was released on 2019-10-11 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial deterrent or counter-deterrent effects. Among those taxpayers who receive an additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would have been in the absence of the audit. In contrast, among those taxpayers who do not receive an additional tax assessment, reported taxable income is estimated to be approximately 15% lower the year after the audit than it would have been had the audit not taken place. Our results suggest that improved targeting of audits towards noncompliant taxpayers would not only yield more direct audit revenue, it would also pay dividends in terms of future tax collections.

Tax Risk Management

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Publisher : IBFD
ISBN 13 : 9087220707
Total Pages : 504 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Tax Risk Management by : Anuschka Bakker

Download or read book Tax Risk Management written by Anuschka Bakker and published by IBFD. This book was released on 2010 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: In response to a number of large corporate failures, risk management has recently become a major consideration for most organizations. At the same time, taxation has been recognized as an area having its own unique risk profiles. This book provides a practical guide for those working in today's ever-changing corporate environment. It contains an introduction to tax risk management and discussions on the tax control framework that allow corporate tax departments to identify and manage companies' tax-related risks. The book also includes country chapters, which provide practical examples of the development and application of tax control frameworks.

Audit Planning

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Publisher : John Wiley & Sons
ISBN 13 : 0471784311
Total Pages : 306 pages
Book Rating : 4.4/5 (717 download)

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Book Synopsis Audit Planning by : K. H. Spencer Pickett

Download or read book Audit Planning written by K. H. Spencer Pickett and published by John Wiley & Sons. This book was released on 2006-02-17 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: More now than ever before, auditing is in the spotlight; legislators, regulators, and top executives in all types of businesses realize the importance of auditors in the governance and performance equation. Previously routine and formulaic, internal auditing is now high-profile and high-pressure! Being an auditor in today's complex, highly regulated business environment involves more than crunching the numbers and balancing the books-it requires ensuring that appropriate checks and balances are in place to manage risk throughout the organization. Designed to help auditors in any type of business develop the essential understanding, capabilities, and tools needed to prepare credible, defensible audit plans, Audit Planning: A Risk-Based Approach helps auditors plan the audit process so that it makes a dynamic contribution to better governance, robust risk management, and more reliable controls. Invaluable to internal auditors facing new demands in the workplace, this book is also a "hands-on" reference for external auditors, compliance teams, financial controllers, consultants, executives, small business owners, and others charged with reviewing and validating corporate governance, risk management, and controls. The second book in the new Practical Auditor Series, which helps auditors get down to business, Audit Planning: A Risk-Based Approach gives new auditors principles and methodologies they can apply effectively and helps experienced auditors enhance their skills for success in the rapidly changing business world.

Agent-based Modeling of Tax Evasion

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Publisher : John Wiley & Sons
ISBN 13 : 1119155681
Total Pages : 388 pages
Book Rating : 4.1/5 (191 download)

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Book Synopsis Agent-based Modeling of Tax Evasion by : Sascha Hokamp

Download or read book Agent-based Modeling of Tax Evasion written by Sascha Hokamp and published by John Wiley & Sons. This book was released on 2018-03-19 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The only single-source guide to understanding, using, adapting, and designing state-of-the-art agent-based modelling of tax evasion A computational method for simulating the behavior of individuals or groups and their effects on an entire system, agent-based modeling has proven itself to be a powerful new tool for detecting tax fraud. While interdisciplinary groups and individuals working in the tax domain have published numerous articles in diverse peer-reviewed journals and have presented their findings at international conferences, until Agent-based Modelling of Tax Evasion there was no authoritative, single-source guide to state-of-the-art agent-based tax evasion modeling techniques and technologies. Featuring contributions from distinguished experts in the field from around the globe, Agent-Based Modelling of Tax Evasion provides in-depth coverage of an array of field tested agent-based tax evasion models. Models are presented in a unified format so as to enable readers to systematically work their way through the various modeling alternatives available to them. Three main components of each agent-based model are explored in accordance with the Overview, Design Concepts, and Details (ODD) protocol, each section of which contains several sub elements that help to illustrate the model clearly and that assist readers in replicating the modeling results described. Presents models in a unified and structured manner to provide a point of reference for readers interested in agent-based modelling of tax evasion Explores the theoretical aspects and diversity of agent-based modeling through the example of tax evasion Provides an overview of the characteristics of more than thirty agent-based tax evasion frameworks Functions as a solid foundation for lectures and seminars on agent-based modelling of tax evasion The only comprehensive treatment of agent-based tax evasion models and their applications, this book is an indispensable working resource for practitioners and tax evasion modelers both in the agent-based computational domain and using other methodologies. It is also an excellent pedagogical resource for teaching tax evasion modeling and/or agent-based modeling generally.

Are Risk-based Tax Audit Strategies Rewarded?

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Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)

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Book Synopsis Are Risk-based Tax Audit Strategies Rewarded? by : Eva Eberhartinger

Download or read book Are Risk-based Tax Audit Strategies Rewarded? written by Eva Eberhartinger and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Collection Process (income Tax Accounts)

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Publisher :
ISBN 13 :
Total Pages : 4 pages
Book Rating : 4.3/5 (126 download)

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Book Synopsis The Collection Process (income Tax Accounts) by : United States. Internal Revenue Service

Download or read book The Collection Process (income Tax Accounts) written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Audit Techniques in Cash Based Economies

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Publisher : Commonwealth Secretariat
ISBN 13 : 9780850928242
Total Pages : 100 pages
Book Rating : 4.9/5 (282 download)

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Book Synopsis Tax Audit Techniques in Cash Based Economies by : Commonwealth Association of Tax Administrators

Download or read book Tax Audit Techniques in Cash Based Economies written by Commonwealth Association of Tax Administrators and published by Commonwealth Secretariat. This book was released on 2005 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: This practical guide explains, for the benefit of tax collection professionals, how to detect unrecorded cash transactions. Most developing countries have largely cash-based economies, where it can be both easy and safe to conceal many transactions from the authorities. The size of the resulting 'informal economy' can rival or even exceed that of the formal economy. Even in developed countries cash transactions are often used to evade tax, thus the guide is of use to professionals worldwide.The author explains methods to detect these cash transactions in important major categories of cases, and provides guidelines for detailed auditing in other cases. The plentiful case studies will allow tax auditors and inspectors to see the application of the guidelines in practice and adapt the techniques to their own circumstances. Published by the Commonwealth Association of Tax Administrators and distributed by the Commonwealth Secretariat.

Risk-Based Tax Audits

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Author :
Publisher : World Bank Publications
ISBN 13 : 0821387553
Total Pages : 157 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Risk-Based Tax Audits by : Munawer Sultan Khwaja

Download or read book Risk-Based Tax Audits written by Munawer Sultan Khwaja and published by World Bank Publications. This book was released on 2011-06-08 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book examines the fundamental principles of risk-based audits, the institutional challenges, and analytical techniques used in risk-based audit strategies. It discusses development of databases and IT infrastructure critical for effective use of risk management techniques.

Managing Income Tax Compliance through Self-Assessment

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1475525699
Total Pages : 38 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Managing Income Tax Compliance through Self-Assessment by : Andrew Okello

Download or read book Managing Income Tax Compliance through Self-Assessment written by Andrew Okello and published by International Monetary Fund. This book was released on 2014-03-11 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.

Government Auditing Standards - 2018 Revision

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Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office

Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Examination of Returns, Appeal Rights, and Claims for Refund

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Author :
Publisher :
ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.3/5 (126 download)

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Book Synopsis Examination of Returns, Appeal Rights, and Claims for Refund by : United States. Internal Revenue Service

Download or read book Examination of Returns, Appeal Rights, and Claims for Refund written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264205373
Total Pages : 67 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors by : OECD

Download or read book Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors written by OECD and published by OECD Publishing. This book was released on 2013-11-07 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.