000			01758cam a2200313 a 4500
005			20181210082454.0
008			110317s2011 dcua g b i000 0 eng d
010			_a 2011009825
020			_a9780821387542 (alk. paper)
020			_a9780821387559
040			_aDLC _cDLC _dDLC _dBD-DhBPA
050	0	0	_aHJ2305 _b.R57 2011
082	0	4	_a352.44 _222 _bRIS 2011
245	0	0	_aRisk-based tax audits : _bapproaches and country experiences / _cMunawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors.
260			_aWashington D.C. : _bWorld Bank, _cc2011.
300			_axviii, 132 p. : _bill. ; _c23 cm.
490	0		_aDirections in development
504			_aIncludes bibliographical references.
505	0		_aFundamentals of risk-based audits -- Key principles of risk-based audits -- Risk-based audits : assessing the risks -- Approaches to audits for different taxpayer segments -- A risk based approach to large businesses -- Simplified risk scoring for SME's -- Infrastructure for risk analysis -- Database and it framework for risk analysis -- Building and integrating databases for risk profiles in the United Kingdom -- Data warehouse and data mining tools for risk management : the case of Turkey -- Country experiences in risk based tax audits -- Sweden -- The Netherlands -- Bulgaria -- India -- Ukraine -- Kazakhstan -- Which audit selection strategy? : a review -- Conclusion: lessons for reforms.
590			_aPomi
650		0	_aRevenue. _931579
650		0	_aTax auditing _vCase studies. _9136602
650		0	_aAuditing _xComputer programs. _9136603
650		0	_aRisk management. _9136604
700	1		_aKhwaja, Munawer Sultan. _9136605
700	1		_aAwasthi, Rajul. _935648
700	1		_aLoeprick, Jan. _9136606
942			_2ddc _cBK
999			_c49064 _d49064