Revenue Administration: Taxpayer Audit--Use of Indirect Methods
April 14, 2010
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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
Subject: Administration in revenue administration, Auditing, Expenditure, National accounts, Personal income, Public financial management (PFM), Revenue administration, Tax administration core functions
Keywords: Administration, Administration in revenue administration, Answers to question, Audit program, Auditing, Auditor, Cash expenditure method, Customs declaration, Declaration of income, Indirect audit methods, Indirect method, Indirect methods, Method, Method assessment, Personal income, Receipt, Risk taxpayer, Tax administration core functions, Tax audit methods, Taxable income, Taxpayer audit, Taxpayer audit--use, Taxpayer challenge, Taxpayer claim, Taxpayer's book, Taxpayers figure, TNM
Publication Details
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Pages:
13
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Volume:
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DOI:
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Issue:
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Series:
Technical Notes and Manuals No. 2010/005
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Stock No:
TNMEA2010005
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ISBN:
9781455238101
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ISSN:
2075-8669
