Improving the quality of tax audit – improving the efficiency of the process for both taxpayers and tax authorities

The EU4PFM project continues a series of seminars for professionals of the State Tax Service of Ukraine. In particular, our international expert Thomas Sudintas told the tax authorities about the best practices of quality control and evaluation of auditors.

For example:
In Australia, technical experts are involved at an early stage to conduct audits, meet twice a year with the top 100 taxpayers and discuss with taxpayers a plan for a tax audit. In addition, the taxpayer is provided with a draft audit report for comments.

In Canada, there is programmatic monitoring of auditors. All decisions on their workload related to risk selection and assessment are recorded electronically. And it is important to review cases for compliance with the law and procedures.

Ireland uses seven standards for measuring the quality of an auditor’s work, which include gathering information on practices and risks in a particular area, interviewing taxpayers, reviewing relevant legislation and keeping taxpayers informed.

In Lithuania, a multifunctional information system has been implemented, in which tax auditors work. At the same time, it is used to assess employees on the basis of automated analysis of established criteria. Auditors are also encouraged to improve their efficiency and reward successful results.

We help Ukraine to use the best world experience for development and success!

Let’s implement changes together!