Κριτική διερεύνηση διαδικασιών ελέγχου προσαύξησης περιουσίας φυσικών προσώπων
This paper explores the statutory audit procedures of the audit of taxpayers (individuals), as they are encountered in the foreseen stages from the start of the audit to the completion of the cases. Clearly and in detail, are represented the recent institutionalization of procedures that changed the scope of controls and the severe sanctions of the earlier provisions to new lighter fines or alternative/indirect methods of collecting taxes. The bibliography, studied in Greek and in English, supports the approximate analysis of the provisions of the Code of Tax Procedure 4174/2013 and the Income Tax Code 4172/2013. The latter are the first important reform steps establishing a uniform system of rules to be applied during the last three-year control procedure. It is attempted to clarify the control stages and to link them to laws while at the same time they are decoded as fuzzy and complex concepts as possible. The purpose of the investigation is to draw conclusions about the ability to achieve strategic tax authorities' objectives of combating tax evasion and enhancing citizens' tax awareness. Finally, in the light of the successful start of the Independent Public Revenue Authority and through assimilation and exploitation of the knowledge of the recent past, proposals and new objectives can be put in the direction of further reconstruction of the tax system. The quote of laws hierarchically follows the steps of the tax audit. Following the delimitation of each stage, the required audit activities are recorded and then they matched with specific provisions of laws and well-documented decisions, which substantiate their use and interpret as much as possible the will of the legislator. Control procedures, despite their complex and confusing institutionalization, are systematized and available for study with a reasoned strategic presentation plan. It is attempted to link the recent past with the present structure of the control mechanism now equipped with new statutory audit tools and designed to act preventively and repressively - with clear and justified actions against tax evasion. The audit trail is firmly documented through the specific subjects chosen to be studied. The starting point is the stage of identifying the tax interest, followed by seeking evidence, evaluating the information, drawing conclusions and documenting the position and judgment of the auditor in order to reassess the tax result or to declare that there is no difference in the taxable amount. The last section of the conclusions evaluates the analyzed procedure for audits of taxpayers in order to record the conclusions of effectiveness in the collection of Public Revenues and of the strengthening of the tax compliance of the citizens. Finally, it is proposed to assimilate and exploit the positive results in the strategic planning and reconstruction of the tax mechanism. The tax authority should set new targets to further improve the results of tax audit with a view to timely and valid identification of the hidden taxable income, as well as increasing and rewarding the tax integrity of the auditees.