ECOPA contributed four chapters to the Word Bank book on "Risk-Based Tax Audits".


Charles Vellutini
ECOPA contributed four chapters to this Word Bank book on risk-based tax audits (2011).

"Risk-Based Tax Audits brings together first-hand country experiences of how various tax administrations have undertaken reforms to implement risk-based audit systems. It evaluates their success while examining the fundamental principles of risk-based audits, the behavioral aspects of tax compliance, and the institutional challenges they present. Drawing from contributions by tax administrators and international experts, the book also serves as a resource for analytical techniques used in risk-based audit strategies."

See World Bank website: "Risk-Based Tax Audits"