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Taxation and Duties

Title

Strategic Study of the Tax System

Year

2018

Subject

Tax System

Description

The questionnaire aims to get a wider picture and different practices of EU SAIs in the area of tax administration.

Source

SAI of Lithuania

Survey

  

Survey’s Results

Summary of replies of the Strategic Study of the Tax System questionnaire

None of the SAIs that responded to the questionnaire conducts wide tax system efficiency assessment or tax policy formation audits (see Annex 1.), even though they have the mandate to do it. The respondents provided the information about more than 100 audits related to the tax system that were published in 2012-2018 (see Annex 2.). The most common are audits on the administration of certain taxes or tax types (direct and indirect taxes) and audits on the management of tax reliefs.

Comments

 The Questionnaire was distributed to 27 EU SAIs and ECA, 17 answers were collected and summarised in the document.

Contacts

international@vkontrole.lt
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