"Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good gov

This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investi

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin

In response to a number of large corporate failures, risk management has recently become a major consideration for most organizations. At the same time, taxatio

More now than ever before, auditing is in the spotlight; legislators, regulators, and top executives in all types of businesses realize the importance of audito