Revenue Administration: Taxpayer Audit--Development of Effective Plans
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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary:
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.
Series:
Technical Notes and Manuals No. 2010/003
Subject:
Administration in revenue administration Auditing Operational planning for revenue administration Tax auditing and verification Tax audits
English
Publication Date:
April 14, 2010
ISBN/ISSN:
9781462306145/2075-8669
Stock No:
TNMEA2010003
Pages:
13
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