Abstract #300770

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JSM 2003 Abstract #300770
Activity Number: 136
Type: Luncheons
Date/Time: Monday, August 4, 2003 : 12:30 PM to 1:50 PM
Sponsor: Business & Economics Statistics Section
Abstract - #300770
Title: Issues and Research Opportunities in Sales and Use Tax Audit Sampling
Author(s): Roger C. Pfaffenberger*+
Companies: Ryan & Company
Address: 5037 Alicia Dr., Fort Worth, TX, 76133-7903,
Keywords: audit sampling ; statistical sampling ; sales and use tax audits
Abstract:

States with sales and use taxes conduct audits of companies to determine if they are collecting and paying the correct amount of tax. Most of these states use sampling methods for sales and use tax audits due to the large numbers of transactions that are subject to tax. The sampling methods used for the audits vary from judgment samples (such as "block" samples, for which the auditor selects blocks of transactions to sample) to stratified random samples. These audits can produce outcomes involving millions of dollars in assessments for the underpayment of taxes or in refunds for the overpayment of taxes. Given the monetary significance associated with these audits, it is surprising that states are using a variety of sampling methods, many of which are significantly flawed statistically. Topics will include a discussion of current audit sampling practices used in state audits, flaws in sampling methodologies, and research opportunities in audit sampling, which include analyzing the consequences of the states' audit sampling policies and practices and investigating alternative methods of sampling (for example, Bayesian and adaptive sampling).

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