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Revenue Administration: Taxpayer Audit--Development of Effective Plans

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  • International Monetary Fund

Abstract

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.

Suggested Citation

  • International Monetary Fund, 2010. "Revenue Administration: Taxpayer Audit--Development of Effective Plans," IMF Technical Notes and Manuals 2010/003, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2010/003
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=23743
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    Citations

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    Cited by:

    1. Jaime Vázquez-Caro & Richard M. Bird, 2011. "Benchmarking Tax Administrations in Developing Countries: A Systemic Approach," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. GholamReza Zandi & Abdulrahman Sultan M. Elwahi, 2016. "Tax Compliance Audit: The Perspectives of Tax Auditors in Malaysia," Asian Development Policy Review, Asian Economic and Social Society, vol. 4(4), pages 143-149, December.
    3. Mr. David Kloeden, 2011. "Revenue Administration Reforms in anglophone Africa Since the Early 1990's," IMF Working Papers 2011/162, International Monetary Fund.

    More about this item

    Keywords

    TNM; taxpayer; audit program; staff; audit; tax;
    All these keywords.

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