Tax investigation is an in-depth investigation processed by a tax authority in order to recover tax undercharged in previous years of assessment. This is the general term in commonwealth countries. It is carried out when a taxpayer is suspected of

tax evasion Tax evasion or tax fraud is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails the deliberate misrepresentation of the taxpayer's affairs to the tax authorities to red ...

, or just by

random sampling In this statistics, quality assurance, and survey methodology, sampling is the selection of a subset or a statistical sample (termed sample for short) of individuals from within a statistical population to estimate characteristics of the who ...

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See also