Strengthening Tax Audit Capabilities Use of Indirect Incom–

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENTINFORMATION NOTE Strengthening Tax Audit Capabilities: Innovative Approaches to Improve the Efficiency and Effectiveness of Indirect Income Measurement Methods Prepared by Forum on Tax Administration’s Compliance Sub-group 16 October 2006 CENTRE FOR TAX POLICY AND ADMINISTRATION 1 TABLE OF CONTENTS ABOUT THIS DOCUMENT ....................................................................................... 3 Purpose ............................................................................................................................................................................ 3 Background ..................................................................................................................................................................... 3 Caveat .............................................................................................................................................................................. 3 Inquiries and further information ................................................................................................................................. 3 SUMMARY........................................................................................................................................................ 4 BACKGROUND................ 5 INTRODUCTION TO ...