Volume 21, Issue 18 (2013)
J Tax Res 2013, 21(18): 77-114 |
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Ramezani S M, Dastgir M, Asgari A, khani A. Risk-Based Tax Audit and its Determinants by Emphasizing on Taxpayers Size and other Countries Experience . J Tax Res 2013; 21 (18) :77-114
URL: http://taxjournal.ir/article-1-31-en.html
URL: http://taxjournal.ir/article-1-31-en.html
1- PhD student of Accounting, Esfahan Islamic Azad University, Sciences and Research Branch , rsayedmehdi@yahoo.com
2- Faculty Member of Accounting, Esfahan Islamic Azad University, Sciences and Research Branch
3- Faculty Member of Accounting and Financial Management, Esfahan University
2- Faculty Member of Accounting, Esfahan Islamic Azad University, Sciences and Research Branch
3- Faculty Member of Accounting and Financial Management, Esfahan University
Abstract: (16818 Views)
This paper is to survey risk-based tax audit and it’s determinants by emphasizing on taxpayers size and experience of other countries which is conducted through audit plan based on risk and tax compliance management, calculation and assessment methods of risk with proper services and education to taxpayers. According to this research model, tax administration can use risk-based audit plus external and internal data such as custom, bank, insurance and previous tax return data to confirm taxpayers’ information by means of risk- based analysis and Information Technology (IT), statistical methods and current software like data mining in order to risk Scoring of each taxpayer. High and low risk taxpayers can be detected by risk- based scoring system and providing profile for each taxpayer which lead to maximum tax income with Tax equity and improvement satisfaction level of taxpayers by focusing on high risk taxpayer regard to resource limitation
Keywords: Risk- based Tax Audit, Compliance Risk, Non-compliance Risk, Risk Management, Tax Compliance Management
Type of Study: Research |
Received: 2014/03/3 | Accepted: 2014/03/3 | Published: 2014/03/3
Received: 2014/03/3 | Accepted: 2014/03/3 | Published: 2014/03/3
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