Center for Taxation and Public Governance
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| Tax Audit Techniques Coordinator: Drs. Marcel Snippe 2008-2009: April 20, 2009 – May 22, 2009 |
Course content
The general task of a tax administration is to levy and collect tax. Auditing is the logical consequence of
that task in the sense that taxpayers ought to be checked whether they comply correctly, completely,
and on time with their tax obligations. In addition, the tax administration is charged with the detection
and prevention of (inter)national tax fraud and tax avoidance. This course introduces the participants
to the general audit methods and techniques to achieve tax auditing at the highest quality.
auditor pays attention to the necessity of obtaining audit information based on reality; the tax auditor
level, the tax administration should have at its disposal all data that may be relevant; i.e. information
takes the transaction as his lead, not the figures presented. In achieving fair taxation at the level, the
tax administration should have at its disposal all data that may be relevant; i.e. information from the
tax returns or their underlying documents and – more important – the reality behind this audit
evidence in the most effective and efficient way in national and international perspective?
information, the ‘real world’. The key issue of this part of the Programme is: how to gather sufficient
audit evidence in the most effective and efficient way in national and international perspective?
In the global economy in which companies unfold their activities to other parts of the world,
collaboration between tax administrations has become imperative. This course focuses on the
possibilities of ascertaining reality beyond the boundary posts of your country. In this respect the
course gives special attention to information gathering in cases of shifting profits to other (affiliated)
companies; e.g. transfer pricing, the place of tax havens, money laundering, VAT carrousel and other
fraud patterns. In those situations the tax auditor is increasingly dependent on the collaboration with
other tax administrations. Therefore, exchange of information becomes more and more important in
resolving cross-border tax issues. Participants will learn to work with the OECD Transfer Pricing
Guidelines and non-treaty situations (tax havens) to gather information.
Apart from the effectiveness, efficiency of the investigation plays also a major role in the auditing
process. The tax auditor must achieve the subjects and objects of the audit at the lowest costs
possible. Optimizing this efficiency the auditor operates risk-oriented and makes use of the internal
information system of the taxpayer. The participants will learn how to use those information systems
and gather audit evidence in the most efficient way by using computer and statistical audits.
Furthermore, the participants will learn how to develop a risk strategy for auditing taxpayers.
The general task of a tax administration is to levy and collect tax. Auditing is the logical consequence of
that task in the sense that taxpayers ought to be checked whether they comply correctly, completely,
and on time with their tax obligations. In addition, the tax administration is charged with the detection
and prevention of (inter)national tax fraud and tax avoidance. This course introduces the participants
to the general audit methods and techniques to achieve tax auditing at the highest quality.
auditor pays attention to the necessity of obtaining audit information based on reality; the tax auditor
level, the tax administration should have at its disposal all data that may be relevant; i.e. information
takes the transaction as his lead, not the figures presented. In achieving fair taxation at the level, the
tax administration should have at its disposal all data that may be relevant; i.e. information from the
tax returns or their underlying documents and – more important – the reality behind this audit
evidence in the most effective and efficient way in national and international perspective?
information, the ‘real world’. The key issue of this part of the Programme is: how to gather sufficient
audit evidence in the most effective and efficient way in national and international perspective?
In the global economy in which companies unfold their activities to other parts of the world,
collaboration between tax administrations has become imperative. This course focuses on the
possibilities of ascertaining reality beyond the boundary posts of your country. In this respect the
course gives special attention to information gathering in cases of shifting profits to other (affiliated)
companies; e.g. transfer pricing, the place of tax havens, money laundering, VAT carrousel and other
fraud patterns. In those situations the tax auditor is increasingly dependent on the collaboration with
other tax administrations. Therefore, exchange of information becomes more and more important in
resolving cross-border tax issues. Participants will learn to work with the OECD Transfer Pricing
Guidelines and non-treaty situations (tax havens) to gather information.
Apart from the effectiveness, efficiency of the investigation plays also a major role in the auditing
process. The tax auditor must achieve the subjects and objects of the audit at the lowest costs
possible. Optimizing this efficiency the auditor operates risk-oriented and makes use of the internal
information system of the taxpayer. The participants will learn how to use those information systems
and gather audit evidence in the most efficient way by using computer and statistical audits.
Furthermore, the participants will learn how to develop a risk strategy for auditing taxpayers.
