国际税务研讨会论文集.doc
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1、税收筹划国际研讨会论文集Using computer assisted verification in the detection of tax evasionPeter Best1IntroductionSince 1986, Australia has had a self-assessment taxation system, where taxpayers determine their own taxable income, often with the assistance of a registered tax agent. Taxpayers prepare and submi
2、t their own taxation return. This, of course, raises the opportunity for tax planning, designed to minimise taxable income, and the possibility of tax evasion, where the taxpayers deliberately lie to the Australian Taxation Office (ATO) about their activities to reduce their tax liability or fail to
3、 pay tax that is due.Taxpayers may evade tax by failing to declare assessable income, claiming deductions for expenses that are fictitious or are not deductible, claiming input credits where goods and services tax (GST) has not been paid, treating domestic sales as export sales to avoid the requirem
4、ent to remit GST on such sales, etc. Tax evasion is a serious concern since it results in the loss of government revenue which is intended to fund social services, health, and education, and gives taxpayers who evade tax an unfair advantage in the market and the community.As a result, the Australian
5、 Taxation Office (ATO) has extensive audit processes to deal with these threats. Tax auditors conduct examinations of tax returns to detect failure to comply with the requirements of legislation. Taxpayers are selected for audit automatically based on the risk of tax evasion or error. A computer-bas
6、ed audit selection system scores taxpayer returns against thresholds and industry data, and highlights returns with greatest audit potential.When auditing a taxpayers return, the auditor may use manual procedures, such as physically examining documents. However, the ATO also uses Computer Assisted V
7、erification (CAV) software to improve the efficiency and thoroughness of audits of returns.This paper examines the nature of tax auditing, the audit objectives which guide such audits, and the role played by CAV software in audits of tax returns. The application of CAV software is explained with ref
8、erence to a case study.2Nature of tax auditingAuditing may be defined generally as follows (Arens et al., 2007):Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. Auditing
9、 should be performed by a competent, independent person. This definition of the auditing process is very broad. It applies to auditing of a companys financial statements as required by legislation. It also applies to audits of taxation returns. Some common elements are present in each case.Informati
10、on and established criteriaAudits involve the comparison of information with criteria. The information may be the financial statements of a company. The relevant criteria for the audit are international accounting standards. The auditor checks that the financial information has been prepared in acco
11、rdance with those accounting standards.In taxation auditing, the information is the taxpayers income tax return, and the criteria are the income tax legislation in Australia, the Income Tax Assessment Act. In both types of auditing, the criteria for evaluating the financial information are very spec
12、ific.Accumulating and evaluating evidenceEvidence is information collected and used by the auditor to determine whether the information is consistent with the relevant criteria. Evidence may include the examination of internal and external documents, inquiries of the auditee, calculations performed
13、by the auditor, and examination of assets. Some evidence is more persuasive than others. Evidence obtained independently by the auditor is more persuasive than that oral responses to questions by management. The auditor should obtain sufficient appropriate evidence to support his/her conclusion on t
14、he information. This means a sufficient volume of evidence must be obtained, and it should be appropriate evidence. This is determined by the specific criteria. In auditing, these criteria normally take the form of a set of audit objectives, such as completeness, accuracy, etc.Competent, independent
15、 personThe auditor must be competent and independent of the auditee. He/she must be qualified as an auditor and competent to know what and how much evidence is needed to reach the proper conclusion on the information. Being independent is very important for the audit conclusion to be credible. This
16、means that the auditor should have no association with the auditee. In auditing of financial statements, an independent external auditor performs this task. Audits of taxation returns are performed by tax auditors employed by the Australian Taxation Office.ReportingReporting is when the auditor comm
17、unicates his/her conclusion on the information. The auditors report informs readers of the correspondence between the information and the criteria. In audits of financial statements, the auditors report is part of the companys annual report, distributed to investors and other stakeholders.Figure 1 s
18、ummarises the important characteristics of auditing by illustrating an audit of an individuals tax return by a tax auditor. The taxation return is examined to determine whether it meets the requirements of the Income Tax Assessment Act. To accomplish this, the auditor collects and examines sufficien
19、t, appropriate evidence. On completion, the tax auditor issue an assessment showing taxable income, taxation owing, taxation paid, and refund or amounts still to be paid.Figure 1 - Audit of a Tax ReturnSource: Arens et al., 2007, p. 12.3Assertions and audit objectives in taxation auditsAssertions ar
20、e implied or expressed representations by taxpayers about the transactions included in a tax return. When a taxpayer prepares a tax return, he/she is asserting several things about the data included in the return.Five such assertions by taxpayers are:1 Occurrence In this assertion, the taxpayer is a
21、sserting that the transactions reported actually occurred in the period. For example, the taxpayer asserts that reported purchase transactions represent exchanges of goods or services that actually took place.The occurrence assertion is concerned with the risk that transactions are included that sho
22、uld not have been reported. Thus, violations of the occurrence assertion relate to overstatements. Reporting a purchase transaction that did not occur is a violation of the occurrence assertion, and results in the overstatement of an expense, understatement of taxable income and understatement of ta
23、x payable.2 Completeness This assertion is concerned with whether all transactions that should be included in the return, are in fact included. For example, the taxpayer asserts that all sales of goods and services are recorded and included in the return. The completeness assertion addresses matters
24、 opposite from the occurrence assertion. The completeness assertion is concerned with the risk that transactions were omitted that should have been reported. Violations of the completeness assertion relate to understatements. The failure to report a sale that did occur is a violation of the complete
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