Over 10,000 audits on companies and individuals were carried out by the Revenue Commissioners in the first six months of this year, which brought in more than £70 million to the Exchequer in settlements.

The disclosure of the figures follows the publishing of the latest list of tax defaulters on Saturday. They show that the number of audits from January to June increased by over 15 per cent, compared to the same period in 1996. A spokeswoman said there were 10,021 audited cases from January to June, yielding £70.3 million, compared to 8,657 in the same period in 1996, yielding £74.1 million. The number of court cases taken by the commissioners for tax evasion has also increased. There were 267,000 cases for the first half of 1997, and a total of £190,000 imposed in fines. The average six-monthly figure in 1996 was 230 cases, yielding £150,000. "That would be part of the Revenue's system to prosecute where returns are not filed on time," the spokeswoman said.

The Revenue Commissioners' auditing strategy has changed in recent years and it now concentrates on particular industries in different years to develop expertise in those areas.

"The greater we understand the industry, the better we understand the evasion, but we also determine a reasonable picture of what the exact turnover should be," the spokeswoman said.

In 1996, co-operatives, the manufacturing and distributing industries and the professional sectors were targeted. In the latest list of published settlements, the average settlement was for £39,970, compared to an average settlement of £44,440 for 1996 but this figure was inflated by the settlement of over £1 million paid by Bord na Mona.

Settlements are published where the amount is £10,000 or over and when the defaulter fails to make a voluntary disclosure. "The first thing we do is allow them to make a voluntary disclosure. It may prevent them having their name published. That is the benefit for the individual. It also facilitates the audit for the Revenue," the spokeswoman said.