This course will be delivered as part of the Supporting Capacity Development of Tax Administrations in South East Europe project primarily supported by the Dutch Ministry of Finance, Center of Excellence in Finance (CEF), International Monetary Fund (IMF), and Assistance Technique France (Adetef). The overall objective of the project is to contribute to strengthening of beneficiary institutions’ capacity in implementing the EU’s recommendations under which the revenue authorities can deliver tax compliance risk management.

What you will learn

A well-structured audit program plays an important role in improving the effectiveness of tax administrations. In modern tax administrations the role of an audit program has extended beyond the mere verification of the reported taxpayer’s obligations. If managed properly it encourages compliance and thus allows the tax administrations to collect the tax more efficiently.

This course has been designed to address the role and value of the tax audit program within the compliance risk management process. It will examine key factors that need to be in place when planning for an effective taxpayer audit program. The course will also give an overview of different methods and techniques available for determining and verifying taxpayer’s financial affairs which in turn allows tax administrations to correctly assess their tax liabilities. Specific aspects concerning the audit context—administrative assessment versus self-assessment – will also be covered. A question of how to develop both strategic and operational tax audit plan and how to monitor and assess its effectiveness will also be explored.

How you will benefit

The unique feature of this course is that it combines traditional training methods with the participatory approach to learning. A part from the plenary sessions, participants will split into small groups to discuss key issues and will work on group assignments. Sufficient time will be allotted to question and answer sessions to enable participants to benefit from the exchange of professional experiences and practical examples.

By the end of the workshop, participants will have:

• Discussed the role of audit in influencing tax compliance
• Learned about what to consider in planning an effective taxpayer audit program
• Gained a practical insight into the principles underpinning successful tax audit programs
• Learned by exchange of experiences from other countries

Who should attend

The course has been designed for mid to senior level tax officials who work on preparation of effective taxpayer audit programs. Participants should have a good working knowledge of the way their organizations develop audit business plans and be in a position to share experiences and express opinions in discussion with other participants. As the workshop will be held in English with no translation, participants should have a good command of English.