The Resource "Privatizing" the GST audit : Singapore's compliance programmes

"Privatizing" the GST audit : Singapore's compliance programmes

Label
"Privatizing" the GST audit : Singapore's compliance programmes
Title
"Privatizing" the GST audit : Singapore's compliance programmes
Creator
Subject
Language
eng
Summary
In recent years, the Inland Revenue Authority of Singapore introduced two goods and services tax (GST) compliance programmes. In this article, the author describes these programmes and observes how they effectively "privatize" the GST audits, particularly of larger businesses, by capitalizing on the potential and motivation of these businesses to incorporate tax risk management as part of overall corporate governance and by leveraging on the internal control processes and practices established by these businesses to secure voluntary compliance with the GST legislation
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 28 (2017), no. 4 ; p. 287-291
Geographic coverage
Asia
Language note
English
Label
"Privatizing" the GST audit : Singapore's compliance programmes
Instantiates
Publication
Label
"Privatizing" the GST audit : Singapore's compliance programmes
Publication

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