Tax Audit and Fight Against Tax Fraud

Tax evasion and tax avoidance strategies are diversifying, becoming more complex and accelerating in a context marked by great freedom and speed in the movement of capital. Tax administrations find themselves with fewer resources available to finance public services essential to their development. This seminar presents the manifestations of this phenomenon, its causes and provides answers to effectively fight against these behaviors.

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Kuala Lumpur
June 13 to June 24, 2022
Monday to Friday 8:30 a.m. to 4:00 p.m.
10 days
$US 5200

Practical Objectives

Consolidate its knowledge in the management of tax fraud and tax audits.

Understand the phenomenon and the mechanisms of the fight against tax fraud.

Acquire the methodology and techniques of external tax audit.

Improve the organization and performance of tax audits.

Training Seminar Topics

Management of fiscal indiscipline and tax fraud

Context and environment of fiscal indiscipline. Risks and behaviors contributing to fiscal indiscipline and strategies to combat them.

Control and penalization of tax fraud

Evolution of risks (economic factors, psychological factors), typology by category of levy, by category of taxpayer, evolution of types of fraud.

External tax audit mission of a company

Planning of an external tax audit and audit techniques. Realization and programming of an external tax audit. Preparation of the mission: summary financial analysis, accounting analysis of the tax return (method of comparative statements of management accounts and balance sheet, detection of potential indicators of non-compliance or management failure), methods of the survey approach and indirect methods (replenishment of revenue, cash flow, bank expenditure and deposits, etc.), fiscal sanctions.

Modernization of tax audit

Rationalization of the organization in charge of tax audit and its procedures. Implementation of performance-based management, definition of indicators to measure tax compliance and the performance of tax audits. Improved relations between the administration and taxpayers.