18-October-2004
English, PDF, 622kb
Compliance Risk Management: Use of Random Audit Programmes
This information note examines how random audits are used in the context of an overall programme of compliance improvement for small and mid-size business taxpayers. It was prepared by a study team comprised of officials from revenue authorities in Canada, Ireland, United Kingdom and United States.
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18-October-2004
English, PDF, 335kb
Compliance Risk Management: Progress with the Development of Internet Search Tools for Tax Administration
This guidance note focuses on several aspects of the use of Internet search tools for tax administration purposes (i.e. tax compliance checking).
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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.