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Risk-Based Tax Audits: Approaches and Country Experiences
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This Book serves as a toolkit on risk-based audits and brings together country experiences for implementing risk-based audit systems. Risk management is an important element of effective and efficient compliance management in revenue administration. It is impossible for any revenue administration to control and check every single taxpayer, and an unnecessary waste of scarce enforcement resources on routinely examining low-risk, compliant taxpayers.
27 RIS mun
978-0-8213-8754-2
27 RIS mun
Book
English
The world bank
2011
Washington
xviii, 132 p.; 23 cm
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