An analysis of the compliance approach used by revenue authorities with specific reference to case selection and risk profiling
Given these imperatives, the purpose of this study is to examine the case selection methodologies used by certain revenue authorities, including the South African Revenue Services, and to focus on the key elements of case selection: the use of computerised database systems, industry profiles, third party data and the role of the risk profiler.
The results of the study indicate that the case selection methodology of the South African Revenue Services is lacking in some areas. Computerised risk analysis is limited to a certain classes of taxpayers and other aspects of concern are also highlighted in this study.
School Location:South Africa
Source Type:Master's Thesis
Date of Publication:01/01/2005