The Study on Risk- based VAT Audit

It is required to apply special audit methods for value-added tax as a new tax system with the structure different from the old tax systems. There are a lot of researches on tax audit in different tax bases except VAT، as it is a new base in Iran. The present research has attempted to study methods for determining VAT audit risks in other countries and compare them with the current methods in this tax in Iran. The findings have indicated that in some countries in the first years of implementation of VAT system، buying and selling invoices cross-check is used to develop compliance، identification and recognition of risky taxpayers and removal of weaknesses in audit processes. In the next years of VAT implementation it is required to use sampling and random selection and even transaction class selection methods. Other research findings show that IT system، staff education and tax system integration are used as supportive actions for reducing VAT audit risks.