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This publication offers guidance to revenue agencies that are in the process of designing or implementing computerisation or information technology projects to improve the efficiency of their tax administration. It draws on the experiences of Australia, Malaysia, Malta, Pakistan, Singapore and Tanzania.
This practical guide explains for the benefit of tax collection professionals, how to detect unrecorded cash transactions, where it can be both easy and safe to conceal many transactions from the authorities. The size of the resulting “informal economy can rival or even exceed that of the formal economy. Even in developed countries cash transactions are often used to evade tax, so the guide is of use to professionals worldwide.
More and more tax administrations are setting up specialised units for dealing with large taxpayers. This publication presents the experience of seven Commonwealth tax administrations that have successfully created such units and identifies good practices in this area
This book summarises the strategies and initiatives used by tax administrations around the world, and in particular in Commonwealth countries, to prevent, detect and deal with tax evasion and advoidance, from “command and control” approaches such as penalties and sanctions to “responsive regulation” such as taxpayer education and assistance.
This practical guide will help tax auditors to identify material defects and distortions in accounts prepared with the wilful intention of avoiding the proper taxation of income. Those tax auditors who are not well – versed in accounting methods, procedures and principles will also find this a useful guide to enhancing their general understanding of accounting practices, enabling more effective scrutiny of business accounts.
Interactive Tutorial of Tax Audit Techniques in Cash Based Economies