18-October-2004
English, PDF, 725kb
Compliance Risk Management: Managing and Improving Tax Compliance
The purpose of this guidance note is to provide a framework for the application of modern compliance risk management principles to the management of tax compliance risks. It identifies and discusses the general principles found in both the identification and treatment of compliance risks within a wide variety of taxation jurisdictions.
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18-October-2004
English, PDF, 602kb
Compliance Risk Management: Audit Case Selection Systems
This information note, consisting largely of a number of country case studies, seeks to illustrate the applicatio of compliance risk management techniques in the audit case selection processes of revenue authorities in a number of OECD member countries.