Revenue Administration: Taxpayer Audit--Use of Indirect Methods
This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer's financial affairs utilizing information from a range of sources beyond the taxpayer's declaration and formal books...
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Washington, D.C
International Monetary Fund
2010
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Schriftenreihe: | Technical Notes and Manuals
Technical Notes and Manuals No. 2010/05 |
Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
Zusammenfassung: | This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer's financial affairs utilizing information from a range of sources beyond the taxpayer's declaration and formal books and records. Assessments are often based on circumstantial evidence indicating a reasonable estimate of the taxpayer's correct liability. This note describes why tax administrations need to use indirect audit methods. Indirect audit methods commonly used by tax administrations are elaborated. The legislative requirements for the use of indirect audit methods are also analyzed |
Beschreibung: | 1 Online-Ressource (13 p) |
ISBN: | 1455238104 9781455238101 |
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spelling | International Monetary Fund Verfasser aut Revenue Administration Taxpayer Audit--Use of Indirect Methods Washington, D.C International Monetary Fund 2010 1 Online-Ressource (13 p) txt rdacontent c rdamedia cr rdacarrier Technical Notes and Manuals Technical Notes and Manuals No. 2010/05 This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer's financial affairs utilizing information from a range of sources beyond the taxpayer's declaration and formal books and records. Assessments are often based on circumstantial evidence indicating a reasonable estimate of the taxpayer's correct liability. This note describes why tax administrations need to use indirect audit methods. Indirect audit methods commonly used by tax administrations are elaborated. The legislative requirements for the use of indirect audit methods are also analyzed Online-Ausg International Monetary Fund Sonstige oth http://elibrary.imf.org/view/IMF005/10854-9781455238101/10854-9781455238101/10854-9781455238101.xml Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Revenue Administration Taxpayer Audit--Use of Indirect Methods |
title | Revenue Administration Taxpayer Audit--Use of Indirect Methods |
title_auth | Revenue Administration Taxpayer Audit--Use of Indirect Methods |
title_exact_search | Revenue Administration Taxpayer Audit--Use of Indirect Methods |
title_exact_search_txtP | Revenue Administration Taxpayer Audit--Use of Indirect Methods |
title_full | Revenue Administration Taxpayer Audit--Use of Indirect Methods |
title_fullStr | Revenue Administration Taxpayer Audit--Use of Indirect Methods |
title_full_unstemmed | Revenue Administration Taxpayer Audit--Use of Indirect Methods |
title_short | Revenue Administration |
title_sort | revenue administration taxpayer audit use of indirect methods |
title_sub | Taxpayer Audit--Use of Indirect Methods |
url | http://elibrary.imf.org/view/IMF005/10854-9781455238101/10854-9781455238101/10854-9781455238101.xml |
work_keys_str_mv | AT internationalmonetaryfund revenueadministrationtaxpayeraudituseofindirectmethods |