Khwaja, Munawer SultanAwasthi, RajulLoeprick, Jan2012-03-192012-03-192011-06-08978-0-8213-8754-2https://hdl.handle.net/10986/2314Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management.CC BY 3.0 IGOACCOUNTINGACCOUNTING TREATMENTADMINISTRATIVE COSTSADVANCE PRICINGALMASYMMETRIC INFORMATIONAUDITORSBANK CREDITBANKSBARRIERBUSINESS DEVELOPMENTBUSINESS TAXCAPITAL INVESTMENTCASH FLOWSCHECKSCOMMODITYCONFLICTS OF INTERESTCOPYRIGHT CLEARANCECOPYRIGHT CLEARANCE CENTERCORPORATE GOVERNANCECORPORATE INCOME TAXCORPORATE TAXCORPORATE TAX PLANNINGCOST STRUCTURECREDIT CARDCREDIT RISKCREDIT SCORINGCROSS-BORDER TRANSACTIONSCUSTOMER INFORMATIONDATA FLOWSDEBTDEBT COLLECTIONDEDUCTIONSDEMOGRAPHICDEVELOPING COUNTRIESECONOMETRICSEMPLOYMENTEXCHANGE TRANSACTIONSEXCISE TAXEXPENDITURESEXPOSUREEXTERNALITIESFINANCE CORPORATIONFINANCIAL DATAFINANCIAL STRUCTURESFINANCING ARRANGEMENTSFISCAL REFORMFOREIGN EXCHANGEFOREIGN EXCHANGE TRANSACTIONSFRAUDGLOBAL RISKGLOBALIZATIONGOOD GOVERNANCEGOVERNANCE PRACTICESGOVERNMENT POLICIESGOVERNMENT REVENUESGROSS PROFITGROSS REVENUEGROWTH RATESHOLDINGINCOMEINCOME TAXINCOME TAXESINFLATIONINFORMATION PROCESSINGINFORMATION SHARINGINFORMATION SYSTEMINFORMATION TECHNOLOGIESINFORMATION TECHNOLOGYINPUT TAXINSURANCEINSURANCE COMPANIESINSURANCE COMPANYINTEREST RATESINTERNAL REVENUEINTERNATIONAL BANKINTERNATIONAL DEVELOPMENTINTERNATIONAL ECONOMICSINTERNATIONAL ECONOMYINTERNATIONAL FINANCEINTERNATIONAL TAX LAWINVENTORYINVESTMENT CLIMATEJUDGMENTLEGAL FRAMEWORKLEGAL OBLIGATIONSLEGISLATIONLEVEL OF RISKMARKET SEGMENTATIONMICRO ENTERPRISESMONETARY FUNDOPERATING COSTSOPPORTUNITY COSTOPPORTUNITY COSTSOUTPUTPARTICULAR COUNTRYPEER REVIEWPENALTIESPROFIT MARGINPROPERTY RIGHTSPUBLIC FUNDSPUBLIC SERVICESREAL ESTATEREGULATORY AUTHORITIESRISK MANAGEMENTRISK MANAGEMENT SYSTEMRISK MANAGEMENT SYSTEMSRISK PROFILESRISK REDUCTIONSALES TAXSHAREHOLDERSHAREHOLDER PROTECTIONSHAREHOLDERSSMALL BUSINESSSMALL BUSINESSESSMALL ENTERPRISESSUBSIDIARYTAXTAX ADMINISTRATIONTAX ASSESSMENTTAX AUDITTAX AUDITINGTAX AUDITSTAX AVOIDANCETAX BASETAX COLLECTIONSTAX COMPLIANCETAX CONSULTANTSTAX CREDITTAX EVASIONTAX LAWTAX LIABILITIESTAX LIABILITYTAX OBLIGATIONSTAX PAYERSTAX POLICIESTAX POLICYTAX RATETAX RECEIPTSTAX REFORMTAX REFORMSTAX REGIMETAX RETURNTAX RETURNSTAX REVENUETAX RULESTAX SAVINGSTAX STRUCTURETAX SYSTEMTAX SYSTEMSTAX TREATMENTTAXATIONTAXATION POWERTAXPAYERTAXPAYER SERVICETAXPAYER SERVICESTAXPAYERSTECHNICAL ASSISTANCETRADINGTRANSACTIONTRANSFER PRICINGTRANSITION COUNTRIESTRANSITION ECONOMIESTREASURYTURNOVERVALUE ADDED TAXVALUE ADDED TAXESWAREHOUSEWAREHOUSESWorld Bank10.1596/978-0-8213-8754-2