Revenue Administration: Taxpayer Audit--Development of Effective Plans

April 14, 2010

Preview Citation

Format: Chicago

Revenue Administration: Taxpayer Audit--Development of Effective Plans, (USA: International Monetary Fund, 2010) accessed December 22, 2024

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.

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

Publication Details

Pages:

13
Volume:

---
DOI:

---
Issue:

---
Series:

Technical Notes and Manuals No. 2010/003
Stock No:

TNMEA2010003
ISBN:

9781462306145
ISSN:

2075-8669

FACTSHEETS

RESOURCES

TOPICS

Flagship Publications

Other Publications

IMF reports and publications by country

Regional Offices

All News

See Also

For Journalists

Press Center

RESOURCES

FLAGSHIPS

KEY SERIES

IMF NOTES

Technical Notes and Manuals