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VITARA Reference Guide: The Audit Program

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/vitara-reference-guide-the-audit-program_3c674401-en.html
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This VITARA Reference Guide on The Audit Program focuses on how an audit program fits into the overall set of activities a tax administration undertakes to promote and enforce compliance with its tax laws. The key elements of an effective audit program are identified, and the guide is divided into nine chapters highlighting key concepts,...

《VITARA审计程序参考指南》(VITARA)聚焦于审计程序如何融入税务征管部门为推动并强化税法合规性所开展的全部工作体系。本指南明确了高效审计程序的关键构成要素,并划分为九个章节,着重阐释核心概念……
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