希腊税务审计管理的效率

Aggeliki Saranti, Theodore Pelagidis, Michael S. Mitsopoulos
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引用次数: 1

摘要

过去几年,在打击偷税漏税和骗税方面取得了重大突破。SDOE利用被审计人员或法人实体的银行账户数据,对自由职业者、公司和个人进行审计。这些审计的结果在数量和质量上都很重要。本文分析了实地调查的数据和结果,衡量了人力资源及其管理对实现这些结果的贡献。到目前为止所观察到的进展也被记录下来,并提出了进一步提高税务审计效力的建议以及改革税收制度的建议。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Efficiency in the tax-auditing administration in Greece
For the past few years, major breakthroughs have been achieved in the fight against tax evasion and tax fraud. SDOE has carried out audits on freelancers, companies and individuals, using data from the bank accounts of the audited persons or legal entities. The results of these audits are significant, both numerically and qualitatively. This paper analyses data and results from a field survey, measuring the contribution of human resources and their management towards the achievement of these results. The progress observed so far is also documented, and proposals to further improve the efficacy of tax audits are made along with a proposal to reform the tax system.
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