{
  "title": "Revenue Administration: Taxpayer Audit--Development of Effective Plans",
  "publication": "Technical Notes and Manuals, April 14, 2010",
  "sourceUrl": "https://www.imf.org/en/publications/tnm/issues/2016/12/31/revenue-administration-taxpayer-audit-development-of-effective-plans-23743",
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  "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.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Publication date: April 14, 2010\n- Type: Technical Note (Technical Notes and Manuals No. 2010/003)\n- Length: 13 pages\n- Core purpose: Describes how to develop effective plans for a taxpayer audit and the methodology for developing an audit strategic plan.\n- 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."
    },
    {
      "heading": "Key findings and emphasis",
      "content": "- A well-planned audit program can provide the administration with significant leverage across the community.\n- An effective audit program will have significantly wider impacts than just raising revenue directly from audit activities.\n- Audit planning has specific value for improving compliance management and maximizing the broader effects of audit activity."
    },
    {
      "heading": "Subjects and keywords",
      "content": "- Subject: Administration in revenue administration; Auditing; Operational planning for revenue administration; Tax auditing and verification; Tax audits\n- Keywords: audit, audit program, staff, tax, taxpayer, TNM"
    },
    {
      "heading": "Methodology and content focus",
      "content": "- Describes the value of audit planning.\n- Presents the methodology for developing an audit strategic plan.\n- Focuses on development of effective plans for taxpayer audit to enhance compliance management and leverage across taxpayer communities.\n\n---\n\n Content in this bundle\n\n- tnm1003\n  - tnm1003 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - tnm1003 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2016/12/31/revenue-administration-taxpayer-audit-development-of-effective-plans-23743"
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    "Published: April 14, 2010",
    "Series: Technical Notes and Manuals",
    "DOI: https://doi.org/10.5089/9781462306145.005",
    "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.",
    "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.",
    "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",
    "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.",
    "**_tnm1003**"
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