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| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 96 |
| Release | : 2017-09-29 |
| Genre | : |
| ISBN | : 9264282181 |
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.
| Author | : Munawer Sultan Khwaja |
| Publisher | : World Bank Publications |
| Total Pages | : 157 |
| Release | : 2011-06-08 |
| Genre | : Business & Economics |
| ISBN | : 0821387545 |
"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.
| Author | : United States Government Accountability Office |
| Publisher | : Lulu.com |
| Total Pages | : 234 |
| Release | : 2019-03-24 |
| Genre | : Reference |
| ISBN | : 0359536395 |
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.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 355 |
| Release | : 2021-09-15 |
| Genre | : |
| ISBN | : 9264424083 |
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.
| Author | : Andrew Okello |
| Publisher | : International Monetary Fund |
| Total Pages | : 38 |
| Release | : 2014-03-11 |
| Genre | : Business & Economics |
| ISBN | : 1475525699 |
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.
| Author | : Joel Slemrod |
| Publisher | : |
| Total Pages | : 361 |
| Release | : 1992 |
| Genre | : Business & Economics |
| ISBN | : 9780472103386 |
Experts discuss strategies for curtailing tax evasion
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 236 |
| Release | : 2019-09-23 |
| Genre | : |
| ISBN | : 9264678441 |
The eighth edition of the OECD's Tax Administration Series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The publication presents the results of the 2018 International Survey on Revenue Administration (ISORA), a multi-organisation international survey to collect national-level information and data on tax administration governed by four partner organisations: CIAT, the IMF, IOTA and the OECD. For the 2018 survey round, the Asian Development Bank (ADB) agreed to participate along with the four partner organisations.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 177 |
| Release | : 2023-09-27 |
| Genre | : |
| ISBN | : 9264476776 |
This report is the eleventh edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 168 |
| Release | : 2022-06-23 |
| Genre | : |
| ISBN | : 9264411682 |
This report is the tenth edition of the OECD's Tax Administration Series. It provides internationally comparative data on global trends in tax administrations across 58 advanced and emerging economies.
| Author | : Oecd |
| Publisher | : Org. for Economic Cooperation & Development |
| Total Pages | : 0 |
| Release | : 2016-05-23 |
| Genre | : Tax administration and procedure |
| ISBN | : 9789264253988 |
A Tax Control Framework (TCF) is the part of the system of internal control that assures the accuracy and completeness of the tax returns and disclosures made by an enterprise. The TCF plays a central part in bringing rigour to the co-operative compliance concept. The objective of this report is to provide guidance that is meant to be helpful for businesses to design and operate their TCFs and for revenue bodies to adjust the risk management strategy for an individual large business in the context of a (voluntary) co-operative compliance relationship as laid out in the FTA report Study into the Role of Tax Intermediaries (OECD, 2008), the 2013 report, and the September 2013 BIAC Statement of Tax Principles for International Business (see Annex A). The broad conclusions of this report are that when the tax control framework of a multinational enterprise participating in cooperative compliance programme is determined to be effective, and when the enterprise provides complete disclosures that include relevant information and tax risks and is transparent to the revenue body, the extent of reviews and audits of the returns submitted to it can be reduced significantly. In these circumstances, the revenue body may rely on the returns submitted to it and trust that uncertain tax positions and other problematic tax positions taken in that return will be brought to its attention.
