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Tax audits are a very specific field, which concentrates both on the knowledge subject itself and the methodology that fills the gap in the literature and is applied in practice.
This work is a handbook for tax audits and is addressed to professionals in the field (accountants, tax consultants, lawyers), as well as to a wider readership. However, it also serves as a useful guide on tax issues concerning individuals and legal entities, whether involved in a tax audit or not.
In this book, the reader will find rich material on traditional audit techniques, as well as a rapidly developing tool of audit instruments, the indirect methods of determining taxable income.
These information are analyzed both theoretically and practically through a series of examples, some of which are drawn from conducted audits.
Finally, an important chapter of the book is the answers to frequently asked questions that are often encountered in practice and concern professionals, businesses, and individuals.
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Very good book. Excellent writing work. It contains all the modern perceptions concerning all tax audits of businesses. A very useful tool for every accountant - tax consultant and legal advisors dealing with tax law more broadly.