Tax audits are conducted by tax authorities to verify whether taxpayers have accurately reported their income, deductions, and credits on their tax returns. The individuals or entities that may be subject to a tax audit vary depending on the tax laws and regulations of each country, but typically, the following individuals or entities are more likely to be selected for a tax audit:

1. High-income earners: Individuals who earn a high income are more likely to be selected for a tax audit as they have a greater potential to underreport their income or claim excessive deductions.
2. Small business owners: Small business owners are also at a higher risk of being audited, as they have a higher likelihood of making errors on their tax returns, particularly if they do not have professional tax advice.
3. Self-employed individuals: Self-employed individuals are also more likely to be audited, as they have more opportunities to claim deductions and report expenses that may not be legitimate.
4. Individuals with international income or assets: Tax authorities are increasingly focused on detecting unreported income or assets held by taxpayers in foreign countries, particularly as countries share more information about their citizens’ financial activities.
5. Individuals with inconsistencies in their tax returns: If a taxpayer’s tax returns show inconsistencies, such as a sudden increase in deductions or a decrease in income, they may be flagged for a tax audit.

It is important to note that not everyone who falls into one of these categories will be subject to a tax audit, and tax audits can also be randomly selected.