A modern system of Revenue Administration requires an effective and efficient management of compliance which in turn requires a well‐designed taxpayers audit strategy. The selection of taxpayers to be audited by Revenue Authorities is a non‐standard sample size determination problem, involving an initial random sample from the population and, based on the statistical information derived from it, a risk‐based auditing scheme whose sole objective is to select for auditing the taxpayers with the highest estimated risk in the population. This paper provides a methodological approach that estimates the initial optimal random sample size such that the Revenue Administration Authority maximises their expected tax revenues. The methodology is illustrated using administrative data from the UK’s Revenue Authority, Her Majesty’s Revenue and Customs (HMRC).

中文翻译：

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确定基于风险的税收审计的样本量

现代的税收管理系统要求对合规性进行有效的管理，而这又需要精心设计的纳税人审计策略。选择要由税务机关审核的纳税人是一个非标准的样本量确定问题，涉及从人群中随机抽取初始样本，并基于从中得出的统计信息，制定基于风险的审计方案，其唯一目的是：选择用于审计人口中估计风险最高的纳税人。本文提供了一种方法学方法，可以估算初始的最佳随机样本量，从而使美国税务总局可以最大化其预期的税收收入。使用英国税务局，英国女王税务与海关总署（HMRC）的行政数据说明了该方法。