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Risk-based tax audits : approaches and country experiences / Munawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors. - Washington D.C. : World Bank, c2011. - xviii, 132 p. : ill. ; 23 cm. - Directions in development .

Includes bibliographical references.

Fundamentals of risk-based audits -- Key principles of risk-based audits -- Risk-based audits : assessing the risks -- Approaches to audits for different taxpayer segments -- A risk based approach to large businesses -- Simplified risk scoring for SME's -- Infrastructure for risk analysis -- Database and it framework for risk analysis -- Building and integrating databases for risk profiles in the United Kingdom -- Data warehouse and data mining tools for risk management : the case of Turkey -- Country experiences in risk based tax audits -- Sweden -- The Netherlands -- Bulgaria -- India -- Ukraine -- Kazakhstan -- Which audit selection strategy? : a review -- Conclusion: lessons for reforms.

ISBN: 9780821387542 (alk. paper) 9780821387559

LCCN: 2011009825

Subjects--Topical Terms:
Revenue.
Tax auditing--Case studies.
Auditing--Computer programs.
Risk management.

LC Class. No.: HJ2305 / .R57 2011

Dewey Class. No.: 352.44 / RIS 2011