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Revenue Administration: Taxpayer Audit--Development of Effective Plans

  • International Monetary Fund
Technical Notes and Manuals (2010) 2010(03) 1
DOI: 10.5089/9781462306145.005
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Abstract

The technical note addresses the following questions • What is the value of audit planning? • What should be considered in planning an effective taxpayer audit program? • How is an audit strategic plan developed? • How is an audit operational plan developed? • How is an audit case plan developed? • How can plans be evaluated?

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International Monetary Fund. (2010). Revenue Administration: Taxpayer Audit--Development of Effective Plans. Technical Notes and Manuals, 2010(03), 1. https://doi.org/10.5089/9781462306145.005

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