ECOPA projects on risk based audit systems

2010 - Vietnam
Client: World Bank/IFC
IFC asked ECOPA to assist the General Department of Taxation of Vietnam (GDT) to enhance its audit system. ECOPA has developed and calibrated a scoring system that explicitly links taxpayer risk with individual characteristics. This scoring system is planned to become the basis of the GDT's audit strategy.

2010 - Yemen
Client: Apex Consulting
The overall objective of this mission was to design a risk-based audit strategy for the Tax Administration of Yemen (TAY). This was done through the development of an state-of-the-art econometric model identifying top risk predictors. Although the assignment focused on business taxation, the model and scorecards provided are designed so that they can be expanded to personal taxation at a later stage.

2009 - Kyrgyzstan
Client: FIAS/World Bank
ECOPA developed a data-driven approach to audit case selection for Kyrgyzstan's tax administration. A predictive model of compliance risk was estimated based on historical audit records and other taxpayer attributes. Taxpayers were classified into risk categories for selective audit action.