Tax Audit Techniques in Cash Based Economies

Tax Audit Techniques in Cash Based Economies pdf epub mobi txt 电子书 下载 2025

出版者:Stylus Pub Llc
作者:Hassan, Sheikh Sajjad
出品人:
页数:86
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出版时间:2006-5
价格:$ 25.43
装帧:Pap
isbn号码:9780850928242
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This practical guide explains, for the benefit of tax collection professionals, how to detect unrecorded cash transactions. Most developing countries have largely cash-based economies, where it can be both easy and safe to conceal many transactions from the authorities. The size of the resulting 'informal economy' can rival or even exceed that of the formal economy. Even in developed countries cash transactions are often used to evade tax, thus the guide is of use to professionals worldwide. The author explains methods to detect these cash transactions in important major categories of cases, and provides guidelines for detailed auditing in other cases. The plentiful case studies will allow tax auditors and inspectors to see the application of the guidelines in practice and adapt the techniques to their own circumstances. Published by the Commonwealth Association of Tax Administrators and distributed by the Commonwealth Secretariat.

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