Revenue Administration: Taxpayer Audit--Development of Effective Plans
Technical Notes and Manuals, April 14, 2010
Source details
- Canonical URL
- Revenue Administration: Taxpayer Audit--Development of Effective Plans
Other formats
Bibliographic details
- Published: April 14, 2010
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9781462306145.005
Overview
- Publication date: April 14, 2010
- Type: Technical Note (Technical Notes and Manuals No. 2010/003)
- Length: 13 pages
- Core purpose: Describes how to develop effective plans for a taxpayer audit and the methodology for developing an audit strategic plan.
- Central message: A well-managed audit program plays a major role in managing compliance and produces significantly wider impacts than just raising revenue directly from audit activities.
Key findings and emphasis
- A well-planned audit program can provide the administration with significant leverage across the community.
- An effective audit program will have significantly wider impacts than just raising revenue directly from audit activities.
- Audit planning has specific value for improving compliance management and maximizing the broader effects of audit activity.
Subjects and keywords
- Subject: Administration in revenue administration; Auditing; Operational planning for revenue administration; Tax auditing and verification; Tax audits
- Keywords: audit, audit program, staff, tax, taxpayer, TNM
Methodology and content focus
- Describes the value of audit planning.
- Presents the methodology for developing an audit strategic plan.
- Focuses on development of effective plans for taxpayer audit to enhance compliance management and leverage across taxpayer communities.