On tax audit

Abstract

Recently the traditional activity of the tax authority that sanctioning is changed by the supporting taxation procedure. This concept is managing the taxpayer not the object of the tax audit out and away looks upon in a cooperation and partnership. The tax administration with client in the center the intention of tax audits particularly to make law abiding citizens in other words to help and support the right practise in law by taxpayers reaching the discipline of tax payment. This essay trying to submit one type of tax audits which legal compliance verification. Beyond the substantive statues I analyze the case law. My mind with this text to point out that expansioning the revenue is possible not only the sanction replying the violation of law but the prevention is suitable too.