حسابرسي مالياتي مبتني بر ريسك و معيارهاي تعيين كننده آن با تاكيد بر اندازه موديان مالياتي

Risk-Based Tax Audit and itʹʹs Determinants by Emphasizing on Taxpayers Size

هدف از اين مقاله، بررسي حسابرسي مالياتي مبتني بر ريسك و معيارهاي تعيين كننده آن با تاكيد بر اندازه موديان مالياتي و تجربه ساير كشورهاست كه از طريق شناخت عوامل موثر بر ريسك تمكين ، برنامه ريزي حسابرسي بر اساس ريسك، روشهاي محاسبه و ارزيابي ريسك و مديريت تمكين مالياتي همراه با ارايه خدمات و آموزش مناسب به موديان انجام شده است. بر اساس اين مدل، سازمان مالياتي مي تواند با استفاده از داده هاي بيروني و دروني سازمان مالياتي از قبيل داده هاي گمركي، بانكي، بيمه، اظهارنامه هاي قبلي و ... به تطبيق اطلاعات موديان از طريق تحليل بر مبناي ريسك بپردازد.

This paper is to survey risk-based tax audit and it’s determinants by emphasizing on taxpayers size and experience of other countries which is conducted through audit plan based on risk and tax compliance management, calculation and assessment methods of risk with proper services and education to taxpayers. According to this research model, tax administration can use risk-based audit plus external and internal data such as custom, bank, insurance and previous tax return data to confirm taxpayers’ information by means of risk- based analysis and Information Technology (IT), statistical methods and current software like data mining in order to risk Scoring of each taxpayer. High and low risk taxpayers can be detected by risk- based scoring system and providing profile for each taxpayer which lead to maximum tax income with Tax equity and improvement satisfaction level of taxpayers by focusing on high risk taxpayer regard to resource limitation. Keywords: Risk- based Tax Audit, Compliance Risk, Non-compliance Risk, Risk Management, Tax Compliance Management