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  <titleInfo>
    <title>Risk-based tax audits</title>
    <subTitle>approaches and country experiences</subTitle>
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  <name type="personal">
    <namePart>Khwaja, Munawer Sultan.</namePart>
  </name>
  <name type="personal">
    <namePart>Awasthi, Rajul.</namePart>
  </name>
  <name type="personal">
    <namePart>Loeprick, Jan.</namePart>
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  <name type="corporate">
    <namePart>ebrary, Inc</namePart>
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  <genre authority="local">Electronic books.</genre>
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    <place>
      <placeTerm type="text">Washington, D.C</placeTerm>
    </place>
    <publisher>World Bank</publisher>
    <dateIssued>c2011</dateIssued>
    <dateIssued encoding="marc">2011</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
    <form authority="marcform">electronic</form>
    <form authority="gmd">electronic resource</form>
    <extent>xviii, 132 p. : ill.</extent>
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  <tableOfContents>Fundamentals of risk-based audits -- Key principles of risk-based audits -- Risk-based audits : assessing the risks -- Approaches to audits for different taxpayer segments -- A risk based approach to large businesses -- Simplified risk scoring for SME's -- Infrastructure for risk analysis -- Database and it framework for risk analysis -- Building and integrating databases for risk profiles in the United Kingdom -- Data warehouse and data mining tools for risk management : the case of Turkey -- Country experiences in risk based tax audits -- Sweden -- The Netherlands -- Bulgaria -- India -- Ukraine -- Kazakhstan -- Which audit selection strategy? : a review -- Conclusion: lessons for reforms.</tableOfContents>
  <note type="statement of responsibility">Munawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors.</note>
  <note>Includes bibliographical references.</note>
  <note>Electronic reproduction. Palo Alto, Calif. : ebrary, 2011. Available via World Wide Web. Access may be limited to ebrary affiliated libraries.</note>
  <subject authority="lcsh">
    <topic>Revenue</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Tax auditing</topic>
    <topic>Case studies</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Auditing</topic>
    <topic>Computer programs</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Risk management</topic>
  </subject>
  <classification authority="lcc">HJ2305 .R57 2011eb</classification>
  <classification authority="ddc" edition="22">352.4/4</classification>
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    <titleInfo>
      <title>Directions in development (Washington, D.C.)</title>
      <partName>Finance</partName>
    </titleInfo>
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