Übersetzung für "tax audit " (Englisch → Deutsch) :

46. Is concerned that national reforms in some MSs have resulted in inadequate staffing and resource allocation to national tax administrations and tax audit authorities; regrets that priority is often given to tax avoidance on a small scale rather than at the level of large multinationals; calls on MSs to ensure adequate resources and emphasises that the increase in revenue, as a result of more appropriate staffing levels and resource allocation, would be outweighed by the additional tax revenues; notes that electronic government tax services can lead to efficient use of human and financial resources;

25. Calls on the Member States to improve substantially their tax surveillance, control and collection capacity, thereby generating additional resources to promote growth and jobs as laid down in the EU 2020 strategy; underlines that national best practices in making tax administration more efficient should be compiled in a transparent manner – preferably in a European code of best practice within the EU-wide tax information system – and carefully taken into account; is concerned by the tendency in a number of Member States to cut staff and other resources at tax authorities and similar bodies; stresses that this could weaken the ability to provide fair and efficient service to enterprises and individuals and to counter tax fraud and tax ...[+++] evasion; in light of this, urges the Member States to allocate adequate financial and human resources to their national tax administrations and tax audit staff;

23. Urges the Member States to allocate adequate staff, expertise and budget resources to their national tax administrations and tax audit staff, as well as resources for the training of tax administration staff focusing on cross-border cooperation on tax fraud and avoidance, and to introduce strong tools against corruption;

When it comes to measures tackling tax fraud or tax evasion (an illegal activity where tax liabilities are evaded) Member States should allocate adequate resources to their national tax administrations and tax audit staff.

Under Bulgarian legislation, taxable persons who undergo a tax audit are refunded VAT at the end of the audit procedure.

We agreed that efforts to promote cooperation under the PCA and through the Tacis programme of technical cooperation should, for the immediate future be directed particularly at helping to stabilise the economic situation in Russia and facilitating investment in the productive sector of the Russian economy through enterprise restructuring, strengthening the commercial banking system and supporting the tax, auditing and accounting frameworks.