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. |
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Contacts |
Présidence:
Membre:
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Courriel:
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