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Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 16
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Book Description
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 16
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Book Description
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax collection
Languages : en
Pages : 4
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Book Description
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Tax auditing
Languages : en
Pages : 160
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Book Description
GAO reviewed the process used by the Internal Revenue Service (IRS) to select individual tax returns for audit. GAO found that most tax returns are selected for audit by a computer or a person other than the examiners who will audit them, and procedures generally protect the taxpayer against abuse. At district offices, most returns are selected because they have good audit potential. About 70 percent of returns audited by district offices are selected by a two-stage system. Returns are first scored as to their audit potential by a computer using sophisticated mathematical formulas. The highest scored returns are then manually screened to determine if an audit is warranted, and, in most cases, what items of income and deductions should be examined. Examiners can sometimes request returns for audit without having to explain why they need them. Overpayers are less likely to have their returns audited than those who underpay. Not enough is known about why taxpayers do or do not comply with the tax laws.
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Tax auditing
Languages : en
Pages : 160
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Book Description
GAO reviewed the process used by the Internal Revenue Service (IRS) to select individual tax returns for audit. GAO found that most tax returns are selected for audit by a computer or a person other than the examiners who will audit them, and procedures generally protect the taxpayer against abuse. At district offices, most returns are selected because they have good audit potential. About 70 percent of returns audited by district offices are selected by a two-stage system. Returns are first scored as to their audit potential by a computer using sophisticated mathematical formulas. The highest scored returns are then manually screened to determine if an audit is warranted, and, in most cases, what items of income and deductions should be examined. Examiners can sometimes request returns for audit without having to explain why they need them. Overpayers are less likely to have their returns audited than those who underpay. Not enough is known about why taxpayers do or do not comply with the tax laws.
Author: Munawer Sultan Khwaja
Publisher: World Bank Publications
ISBN: 0821387545
Category : Business & Economics
Languages : en
Pages : 157
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Book Description
"Revenue 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."--Publisher's website.
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 12
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Book Description
Author: American Institute of Certified Public Accountants
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 116
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Book Description
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88
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Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author: Internal Revenue Service (IRS)
Publisher: Lulu.com
ISBN: 0359536190
Category : Reference
Languages : en
Pages : 46
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Book Description
This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service. Subpart A of this part sets forth rules relating to the authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice; subpart C of this part prescribes the sanctions for violating the regulations; subpart D of this part contains the rules applicable to disciplinary proceedings; and subpart E of this part contains general provisions relating to the availability of official records.
Author: Pieter von Wielligh
Publisher: Oxford University Press, USA
ISBN: 9780190749040
Category : Medical
Languages : en
Pages : 0
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Book Description
Auditing Fundamentals in a South African Context 2e is a practical, applied and engaging introductory textbook that supports students throughout the undergraduate level of the Auditing curriculum. The text is designed to enhance learning by supporting holistic understanding: theory is presented within the framework of the real-world business environment, assisting students to apply principles and standards with an understanding of their context. The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows each stage of the audit of a South African company, demonstrates the practical application of learned principles and the integration of the auditing process with a typical audit client's business. The second edition is comprehensively revised to reflect all relevant, recent changes in the requirements of legislation, financial reporting and auditing pronouncements and codes, and addresses the new Code of Professional Conduct which was issued by the SA Institute of Chartered Accountants in the final quarter of 2018. Additional educational resources support teaching and learning, assisting students to develop the academic skills required to master their studies.
