Unit:
Κατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Supervisors info:
Ανδρέας Τσουρουφλής, Αναπληρωτής Καθηγητής, Τμήμα Νομικής, ΕΚΠΑ
Original Title:
Η προστασία του διοικουμένου στους φορολογικούς ελέγχους
Translated title:
Taxpayers' protection during tax audits
Summary:
The present thesis seeks to carry out a more specific analysis of the taxpayers' rights which need protection during tax audits. The Tax Administration, aiming to limit tax evasion phenomena, enters the personal sphere of the auditees and tests the limits of their rights. For this reason, it is necessary that Tax Authorities powers are accompanied by corresponding legal guarantees. Thus, Part A of this thesis presents the legislative framework regarding tax audits and analyzes their types, the competent tax authorities, and their powers, as well as the results of the audit process. Ιn Part B there is an analysis of the legal guarantees that have been established in favor of the taxpayers at the stage of tax audits. In particular, tax and banking confidentiality, the taxpayers' right of information and access, the right of prior hearing, the principles of protected trust of the governed and good administration as well as the right of counter-proof are examined.
Main subject category:
Law and Legislation
Other subject categories:
Tax Law
Keywords:
tax, individual's protection, tax audit
File:
File access is restricted only to the intranet of UoA.
Η προστασία του διοικουμένου στους φορολογικούς ελέγχους - Παπακοσμά Μαρία.pdf
1 MB
File access is restricted only to the intranet of UoA.
Παπακοσμά ΥΔ.PDF
598 KB
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