Strengthening Tax Audit Capabilities General Principles a–

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT INFORMATION NOTE Strengthening Tax Audit Capabilities: General Principles and Approaches Prepared by Forum on Tax Administration’s Compliance Sub-group 16 October 2006 CENTRE FOR TAX POLICY AND ADMINISTRATION TABLE OF CONTENTS ABOUT THIS DOCUMENT ..................................................................4 Purpose ....................................................................................................................................... 4 Background ................................................................................................................................ 4 Caveat ......................................................................................................................................... 4 Inquiries and further information............................................................................................ 4 SUMMARY.......................................................................................... 5 INTRODUCTION.................................................................................6 Managing and improving compliance................................................. ...