Technical Notes and Manuals

Revenue Administration: Taxpayer Audit--Development of Effective Plans

April 14, 2010

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Revenue Administration: Taxpayer Audit--Development of Effective Plans, (USA: International Monetary Fund, 2010) accessed November 8, 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