Unit:
Κατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Supervisors info:
Ανδρέας Τσουρουφλής, Aναπληρωτής Καθηγητής, Τμήμα Νομικής, Νομική Σχολή Αθηνών, ΕΚΠΑ
Χ. Γκόρτσος, Καθηγητής, Τμήμα Νομικής, Νομική Σχολή Αθηνών, ΕΚΠΑ
Αικ. Ηλιάδου, Αναπληρώτρια Καθηγήτρια, Τμήμα Νομικής, Νομική Σχολή Αθηνών, ΕΚΠΑ
Original Title:
Οι έμμεσες τεχνικές ελέγχου στη φορολογία εισοδήματος
Translated title:
Indirect audit methods of determining taxable income
Summary:
The exercise of state power has always been linked to the imposition of economic measures. In this regard, taxation plays an important role among the sources of revenue for the state. The legislator allows the tax authorities to carry out audits aiming to detect the actual taxable amount, the undeclared and unreported income. The present thesis is an attempt to present a concise and comprehensive presentation of the audit procedures and specifically, the indirect audit methods of determining taxable income that are used by the tax administration to verify the existence of unjustified enrichment by the audited. Firstly, reference is made to the legal dimension of tax law and the constitutional basis that governs the tax procedure in general. Afterwards, the stages included in the audits carried out by the tax authority in order to determine the taxable amount are discussed. Additionally, the audit determination, indirect audit techniques and presumptive taxation are presented, while reference is made to the tax system of our country in relation to the application of indirect audit techniques as well as the nature of these provisions. Lastly, the five indirect audit techniques applied to income taxation are presented more thoroughly using illustrative examples to become more comprehensive. The practical examples are given in a simplified manner for the needs of the presentation, in order to clearly indicate how to calculate the real income using the appropriate, case-by-case, auditing method. Finally, conclusions are drawn regarding their effectiveness in dealing with tax evasion and strengthening tax awareness.
Main subject category:
Law and Legislation
Other subject categories:
Public Law
Keywords:
indirect audit methods/techniques, tax audit, presumptive taxation, tax evasion, undeclared income, liquidity analysis technique, net worth technique, bank deposits and expenditure technique
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