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1、税收筹划国际研讨会论文集UsingcomputerassistedverificationinthedetectionoftaxevasionPeterBest1.IntroductionSince1986,Australiahashada‘self-assessment’taxationsystem,wheretaxpayersdeterminetheirowntaxableincome,oftenwiththeassistanceofaregisteredtaxagent.Taxpayersprepareandsubmittheirownta
2、xationreturn.This,ofcourse,raisestheopportunityfor‘taxplanning’,designedtominimisetaxableincome,andthepossibilityof‘taxevasion’,wherethetaxpayersdeliberatelylietotheAustralianTaxationOffice(ATO)abouttheiractivitiestoreducetheirtaxliabilityorfailtopaytaxthatisdue.Taxpayersmaye
3、vadetaxbyfailingtodeclareassessableincome,claimingdeductionsforexpensesthatarefictitiousorarenotdeductible,claiminginputcreditswheregoodsandservicestax(GST)hasnotbeenpaid,treatingdomesticsalesasexportsalestoavoidtherequirementtoremitGSTonsuchsales,etc.Taxevasionisaseriousconc
4、ernsinceitresultsinthelossofgovernmentrevenuewhichisintendedtofundsocialservices,health,andeducation,andgivestaxpayerswhoevadetaxanunfairadvantageinthemarketandthecommunity.Asaresult,theAustralianTaxationOffice(ATO)hasextensiveauditprocessestodealwiththesethreats.Taxauditorsc
5、onductexaminationsoftaxreturnstodetectfailuretocomplywiththerequirementsoflegislation.Taxpayersareselectedforauditautomaticallybasedontheriskoftaxevasionorerror.Acomputer-basedauditselectionsystemscorestaxpayerreturnsagainstthresholdsandindustrydata,andhighlightsreturnswithgr
6、eatestauditpotential.Whenauditingataxpayer’sreturn,theauditormayusemanualprocedures,suchasphysicallyexaminingdocuments.However,theATOalsousesComputerAssistedVerification(CAV)softwaretoimprovetheefficiencyandthoroughnessofauditsofreturns.Thispaperexaminesthenatureoftaxauditing
7、,theauditobjectiveswhichguidesuchaudits,andtheroleplayedbyCAVsoftwareinauditsoftaxreturns.TheapplicationofCAVsoftwareisexplainedwithreferencetoacasestudy.2.NatureoftaxauditingAuditingmaybedefinedgenerallyasfollows(Arensetal.,2007):Auditingistheaccumulationandevaluationofevide
8、nceaboutinformationtodetermineandreportonthedegreeofcorrespondencebe