Strengthening Tax Auditors' Capability - Basic Skills

May 10 – 21, 2021 Online No Fee

May 7, 2021 Auditing

English

Tax auditing is a very important part of compliance risk management. Particularly important is that revenue administrations employ a risk-based approach for identifying which taxpayer to audit and what type of audit to select in order to meet market requirements and business evolution. Many countries want to strengthen tax audit capacities as a tool that can increase compliance rates and revenue collection. In the times of the Covid-19 pandemic, when the tax auditors’ work is interrupted, tax auditors' capacity has even more important role.

What will you learn

This course aims at contributing to strengthening the audit capacity of tax officers. In this respect, participants will be introduced to audit as an important function of tax administrations (importance of audit, how the audit contributes to tax collection, what is the relation between audit and other tax administration’s functions (taxpayer registration, declaration, risk management, debt collection, and investigation), the audit typologies, audit preparations. This will be presented through practical examples.

Later on, participants will focus on strengthening tax auditors’ skills as strong tax audit capacity is a prerequisite for fair auditing results. Auditors need to comprehend their role to investigate basic and hidden transactions and identify undeclared income. The course will enable tax auditors to strengthen their basic auditing skills through different learning activities.

This online course will be delivered through the CEF Online Learning Campus. The envisaged workload for the participants is about 1.5-3 hours per week. It will feature three online webinars (on May 10, May 17, and May 20) to exchange knowledge and experience (each about 1-1.5 hrs), two practical assignments to be submitted by participants, and the self-paced study of learning resources and peer-to-peer discussion.