Books in the Directions in Development - Finance series

Focuses on the policy issues and constraints confronting the design of the payout phase and examines risk factors for both pensioners and providers. It then scrutinizes the pension systems of five representative countries - Australia, Chile, Denmark, Sweden, and Switzerland - which provide a rich variety of experiences and policy lessons applicable to other reforming countries.

This book serves as a toolkit on risk-based audits and brings together country experiences for implementing risk-based audit systems. Risk management is an important element of effective and efficient compliance management in revenue administration.