The thesis describes the tax administration in the Czech Republic and other advanced countries that are members of OECD. The subject of the thesis is analysis of the selected indicators and their comparison within the countries. The aim of the thesis is final evaluation of the indicators with respect to the efficiency of the tax administration.

The aim of my thesis is the evaluation of tax audit issues and eventually to propose changes de lege ferendae. At the same time I apply the principles of tax audit in its selected aspects. The main aim of the thesis - a complex evaluation of the tax audit - achieved through partial commentaries and evaluations, which are reflected in the titles of each chapter and by using scientific methods such as descriptive method, the method of deduction and applications, as well as the synthesis method and the method of subjective criticism. The logical structure of my thesis is accurately represented by the structure of its seven chapters and several subchapters and its names. In the first chapter I discuss the institute of tax audit in general. In the second chapter I discuss the principles that need to be applied to institute of tax audit. The third chapter deals with stages of tax audits. The fourth chapter is reserved to protection during and after tax audit. Criminal context of tax audit is discussed in fifth chapter. Statistics of tax audit and my conclusions deducted from the statistic data are focused in the sixth chapter. The case law on the tax audit is focused in the seventh chapter. Processing of each chapter is accompanied by my subjective evaluations of individual aspects of the tax audit,...

Uppsatsen avser att undersöka hur Skatteverkets kontroller av företagare går till praktiskt. Utifrån detta ska uppsatsen utreda vilka problem som finns i det praktiska arbetet som Skatteverket gör i de olika kontrollformerna. Studien bygger på en kvalitativ metod vilken valts för att få en djupare förståelse för studieämnet. Det empiriska materialet till studien har samlats in med hjälp av intervjuer med sammanlagt fem handläggare på Skatteverket. Material till den teoretiska referensramen har inhämtats från relevant litteratur och sökningar i databaser. Studien har kommit fram till att det finns problem i det praktiska arbetet med skattekontroll, som exempelvis svårighet att få in bokföring och att få svar på förfrågningar. De problem som framkommit i studien har en koppling till Skatteverkets bemötande av företagen samt företagarens beteende. Sambandet mellan bemötande och beteende har i studien analyserats med hjälp av en modell. / The paper aims to investigate how the Tax Agency inspect business owners. Based on this, the essay will examine the problems involved in the practical work with various forms of control. The study is based on a qualitative approach which was chosen in order to gain a deeper understanding of the study subject. The empirical data for the study were collected through interviews with a total of five officers at the Tax Agency. Material for the theoretical framework has been obtained through database  searches and literature. The study has concluded that there are problems in the practical work of the tax Agency, such as the difficulty to get accounts, and to obtain answers to queries. The problems identified in the study are connected to how the Tax Agency treat companies and also to corporate behavior. The relationship between attitude and behavior in the study were analyzed using amodel.

The tax audit can be defined as one of the practices of the tax authorities modified by Act No. 280/2009 Coll., the Tax Code. The aim of the tax audit corresponds with the basic aim of the tax administration, which is primarily to establish correctly a tax assessment. This dissertation is focused on the tax audit from the perspective of the fundamental tax administration principles. The presented dissertation is divided into nine chapters, most of which are further subdivided. The first chapter is focused on the determination of the tax audit. In the second chapter, the attention is paid to the constitutional principles controlling the tax audit, mainly to selected regulations of the Constitution and the Charter of Fundamental Rights and Freedoms. The following third chapter is focused on the isuue of good governance principles. The fourth chapter deals with the fundamental principles of tax administration, as expressed in the Tax Code in §5 - §9. These principles are specified as a basis for the next part of the work. Chapters five to eight are dedicated to the tax audit, which is divided into the beginning of the tax audit, the tax rights and responsibilities during the tax audit, the progress of the tax audit and the final chapter is focused on completion of the tax audit. The last chapter is...

The Swedish Tax Office, Skatteverket, aims at providing a good service to its customers in order to favor compliance to taxes. The Tax Audit process of businesses plays a key role in this as Skatteverket and the taxpayer interact directly within this process. The focus of this thesis is to apply Lean philosophy to improve the Tax Audit process. Eliminating non value-adding steps, developing visual management tools and implementing a continuous improvement mindset are the tools used to achieve it. This Thesis states the observations of the current situation and develops three projects led by Lean. First one is a customer portal, an online platform which gathers all relevant information about the Audit. Second is the time reduction of an administrative process and last one consists in the improvement of the Pulsemeeting.

O presente trabalho centra seu estudo na possível utilização de documentos fiscais eletrônicos no trabalho de rastreio de cargas, com o objetivo de propor metodologia de rastreamento apoiada em seu emprego, tendo em vista o processo em curso de mudança de paradigma no relacionamento fisco-contribuinte e a necessidade de evitar fraudes e sonegação que tanto atrapalham o crescimento do país. A metodologia de pesquisa, a partir da conceituação de documento eletrônico, baseou-se no levantamento, análise e avaliação dos principais documentos fiscais eletrônicos já envolvidos na operação com mercadorias e seu transporte (ou em desenvolvimento), num trabalho comparativo, bem como de algumas tecnologias de rastreamento existentes, atentando para os aspectos de validade jurídica e de legalidade de um e de outro, dentro do contexto tributário brasileiro. Os documentos em questão foram: a Nota Fiscal Eletrônica, o Conhecimento de Transporte Eletrônico e o Manifesto Econômico de Documentos Fiscais. Quanto ao rastreamento e sua legislação, as tecnologias contempladas em sua consonância com o objetivo do trabalho foram: tecnologia OCR (Optical Character Recognition), Weigh-in-Motion (WIN), RFID no veículo, RFID no produto, lacre eletrônico, scanners de carga, rastreadores e georreferenciamento. A conclusão do estudo apontou a possibilidade técnica de integração das informações fiscais com tecnologias de rastreamento de cargas e veículos, atualmente restrita, neste formato, ao rastreio de veículos. As possíveis soluções, embasadas juridicamente, implicam em diferentes decursos de prazos, custos e precisão nas informações prestadas. Há, porém, um caminho longo ainda a ser trilhado para que esta integração e adoção sejam plenas. / This essay focuses its study on the possible usage of electronic invoices for tracking freight, in order to propose tracking methodology, in view of shift the relationship paradigm government-taxpayer and the need to avoid fraud and tax evasion that both hinder the country´s growth. The research methodology, from the conceptualization of an electronic invoice, is based on the collection, analysis and evaluation of the main electronic tax documents already involved in the operation with goods and their transport (or in development), a comparative analysis, as well as some existing tracking technologies, noting aspects of legal validity and legality of one and other, within the context of the Brazilian tax. The observed documents are: goods electronic invoice and freights electronic invoice. As for tracking and its legislation, the technologies covered in line with the objective of the study are: OCR technology (Optical Character Recognition), Weigh-in-Motion (WIN), the RFID vehicle RFID product, electronic seal, scanners, cargo tracking and georeferencing. The conclusion of the study showed the technical feasibility of integrating information technology with tax tracking of cargo and vehicles, currently restricted, in this format, to the screening of vehicles. Possible solutions, supported legally, imply different timing, cost and accuracy of supplied information. However, there is still a long path to tread for this full integration and adoption.

O presente trabalho centra seu estudo na possível utilização de documentos fiscais eletrônicos no trabalho de rastreio de cargas, com o objetivo de propor metodologia de rastreamento apoiada em seu emprego, tendo em vista o processo em curso de mudança de paradigma no relacionamento fisco-contribuinte e a necessidade de evitar fraudes e sonegação que tanto atrapalham o crescimento do país. A metodologia de pesquisa, a partir da conceituação de documento eletrônico, baseou-se no levantamento, análise e avaliação dos principais documentos fiscais eletrônicos já envolvidos na operação com mercadorias e seu transporte (ou em desenvolvimento), num trabalho comparativo, bem como de algumas tecnologias de rastreamento existentes, atentando para os aspectos de validade jurídica e de legalidade de um e de outro, dentro do contexto tributário brasileiro. Os documentos em questão foram: a Nota Fiscal Eletrônica, o Conhecimento de Transporte Eletrônico e o Manifesto Econômico de Documentos Fiscais. Quanto ao rastreamento e sua legislação, as tecnologias contempladas em sua consonância com o objetivo do trabalho foram: tecnologia OCR (Optical Character Recognition), Weigh-in-Motion (WIN), RFID no veículo, RFID no produto, lacre eletrônico, scanners de carga, rastreadores e georreferenciamento. A conclusão do estudo apontou a possibilidade técnica de integração das informações fiscais com tecnologias de rastreamento de cargas e veículos, atualmente restrita, neste formato, ao rastreio de veículos. As possíveis soluções, embasadas juridicamente, implicam em diferentes decursos de prazos, custos e precisão nas informações prestadas. Há, porém, um caminho longo ainda a ser trilhado para que esta integração e adoção sejam plenas. / This essay focuses its study on the possible usage of electronic invoices for tracking freight, in order to propose tracking methodology, in view of shift the relationship paradigm government-taxpayer and the need to avoid fraud and tax evasion that both hinder the country´s growth. The research methodology, from the conceptualization of an electronic invoice, is based on the collection, analysis and evaluation of the main electronic tax documents already involved in the operation with goods and their transport (or in development), a comparative analysis, as well as some existing tracking technologies, noting aspects of legal validity and legality of one and other, within the context of the Brazilian tax. The observed documents are: goods electronic invoice and freights electronic invoice. As for tracking and its legislation, the technologies covered in line with the objective of the study are: OCR technology (Optical Character Recognition), Weigh-in-Motion (WIN), the RFID vehicle RFID product, electronic seal, scanners, cargo tracking and georeferencing. The conclusion of the study showed the technical feasibility of integrating information technology with tax tracking of cargo and vehicles, currently restricted, in this format, to the screening of vehicles. Possible solutions, supported legally, imply different timing, cost and accuracy of supplied information. However, there is still a long path to tread for this full integration and adoption.

nÃo hà / Diante da significativa importÃncia de se aferir a efetividade dos mecanismos de atuaÃÃo das administraÃÃes tributÃrias e o papel da auditoria fiscal no combate a evasÃo fiscal, analisa-se os impactos da AutuaÃÃo Fiscal imposta como puniÃÃo pela Auditoria Fiscal no Ãmbito da FiscalizaÃÃo TributÃria do ICMS sobre o comportamento dos contribuintes no Estado do CearÃ. Modelos com dados em painel com informaÃÃes sobre o grupo de tratamento formado por empresas fiscalizadas e autuadas por irregularidades no cumprimento de suas obrigaÃÃes tributÃrias no perÃodo de Julho de 2006 à Dezembro de 2006 foram contrastados com os de um grupo de controle composto por empresas que nÃo foram fiscalizadas e autuadas entre Janeiro de 2005 à Dezembro de 2007. Modelos para a elasticidade tributÃria do faturamento do contribuinte foram estimados tambÃm em segmentos de atividade para verificar efeitos setoriais da autuaÃÃo fiscal. Para o total das empresas nos diversos segmentos constatou-se um moderado impacto da autuaÃÃo fiscal sobre a elasticidade tributÃria do faturamento dos contribuintes autuados. Nos subgrupos, apenas o segmento Atacadista mostra o impacto positivo da autuaÃÃo fiscal. / Given the significant importance of measuring the effectiveness of the mechanisms of action of the tax administrations and the role of audit in combating tax evasion, we analyze the impacts of Tax Fine imposed as punishment for Tax Audit under the Tax Inspection of ICMS on behavior of taxpayers in the state of CearÃ. Models with panel data with information about the treatment group consists of companies audited and fined for irregularities in meeting their tax obligations in the period July 2006 to December 2006 were contrasted with a control group composed of companies that do not were audited and fined between January 2005 to December 2007. Models for the tax elasticity of the billing were estimated also in segments of activity to verify effects of sectoral tax fine. For the group of companies in various segments was found a moderate impact of the tax fine on the tax elasticity of billing from taxpayers fined. In subgroups, only the Wholesale segment shows the positive impact of tax fine.

Nos Ãltimos anos, alguns estudos relacionados à economia da sonegaÃÃo no Estado do Cearà tÃm sido realizados no intuito de se verificar comportamentos evasivos em relaÃÃo à apuraÃÃo e recolhimento do ICMS em perÃodos pÃs-fiscalizaÃÃo. O presente trabalho, como forma de contribuir com a discussÃo e pesquisas nessa Ãrea, objetiva o estudo dos impactos na arrecadaÃÃo espontÃnea do ICMS, no ano de 2013 em comparaÃÃo com o ano de 2011, dos contribuintes que foram fiscalizados, comparando com aqueles que nÃo foram submetidos a este procedimento. A fim de se verificar os impactos da polÃtica de auditoria fiscal, utiliza-se o Modelo de RegressÃo Linear atravÃs de MÃnimos Quadrados OrdinÃrios - MQO para estimador de DiferenÃas em DiferenÃas, na qual o grupo de tratamento foi formado por 465 contribuintes que foram fiscalizados no ano de 2012 e o grupo de controle foi formado por 1.407 contribuintes que nÃo foram fiscalizados nesse perÃodo. Complementa-se o estudo com a utilizaÃÃo do Modelo de RegressÃo QuantÃlica objetivando analisar o efeito da atividade de auditoria fiscal na arrecadaÃÃo do ICMS por quantis da amostra. Os resultados obtidos na anÃlise empÃrica permitiram concluir que a auditoria fiscal realizada no ano de 2012 nÃo produziu efeito sobre a arrecadaÃÃo do ICMS no ano de 2013 em comparaÃÃo com o ano de 2011. Observou-se que a AdministraÃÃo TributÃria priorizou a auditoria fiscal em contribuintes que possuem um grande potencial arrecadatÃrio e que nÃo sÃo influenciados em seu comportamento no perÃodo imediatamente posterior a submissÃo de auditoria fiscal. / In recent years, some studies related to the economy of tax evasion in Cearà have been conducted in order to verify evasive behavior in relation to the calculation and payment of VAT in post monitoring periods. This paper, as a contribution to the discussion and research in this area, the objective study of the impact on spontaneous ICMS collection, in 2013 compared to the year 2011, taxpayers were audited, compared to those who do not underwent this procedure. In order to verify the impacts of the tax audit policy, you use the Linear Regression Model by OLS - OLS to differences in differences estimator, in which the treatment group consisted of 465 taxpayers was checked year 2012 and the control group consisted of 1,407 taxpayers who were not monitored during this period. Complemented the study using the quantile regression model aimed at analyzing the effect of the tax audit activity in ICMS collection by quantiles of the sample. The results of the empirical analysis showed that the tax audit in 2012 had no effect on the collection of VAT in 2013 compared to 2011. It was observed that the Tax Administration has prioritized tax audit taxpayers that have a large potential revenue collection and are not influenced in their behavior in the period immediately following the submission of tax audit.

Avskaffandet av revisionsplikten för mindre aktiebolag trädde i kraft år 2010. Både positiva och negativa åsikter gällande denna lag har förekommit sedan avskaffandet trädde i kraft. En fördel är att mindre aktiebolag kan undgå kostnader för revisionsarvodet. En nackdel är att risken för skattefel och andra bokföringsfel kan öka om företagen väljer bort revision och detkan i sin tur leda till ökade kostnader i form av skattetillägg om Skatteverket gör en kontroll. I värsta fall kan det även leda till näringsförbud om de små aktiebolagen inte följer lagar och regler gällande skatter och andra avgifter. Skattefel kan vara avsiktliga och oavsiktliga och dessa fel har stor påverkan på företagets intressenter. Skatteverket anses vara en primär intressent för företaget eftersom denna myndighet kan ha stor påverkan på företagetsfortlevnad.Det övergripande syftet med studien är att beskriva och analysera om revisionspliktens avskaffande påverkat förekomsten av skattefel ur Skatteverkets perspektiv, om skattefelen påverkats av redovisningskonsultens roll, om det finns några branscher som är särskiltdrabbade samt vad myndigheten gör för att motverka uppkomsten av skattefel. För att uppfylla syftet har en kvalitativ studie genomförts i form av intervjuer med anställda inom myndigheten. Med stöd av den teoretiska referensramen och informationen från intervjuerna analyserades resultatet, vilket i sin tur lade grund för slutsatsen. Resultatet av denna studie visar bland annat att revisionspliktens avskaffande har påverkat förekomsten av skattefel och Skatteverkets personal upplever att kvaliteten på årsredovisningarna försämrats. Studiens slutsats belyser att Skatteverket som en intressent har påverkats av revisionspliktens avskaffande och i samband med detta har myndigheten utökat sina insatser och kontroller.Skatteverket kan med hjälp av de revideringar som utförs se att andelen skattefel är större hos nystartade företag, vilket kan bero på okunskap. Det förekommer även mer fel i branscher med omfattande kontanthantering. / The abolition of the audit requirement for small limited companies entered into force in 2010. Positive and negative opinions regarding this law have occurred since the abolition took effect. An advantage is that smaller companies can escape the cost of the audit fee. A disadvantage is that the risk of tax errors and other accounting errors increases as companies opt-out audit and this can in turn lead to increased costs in the form of additional tax if the tax office makes a check. In the worst cases, it can even lead to disqualification if the small company does not follow the laws and rules applicable to taxes and other fees. Tax errors can be intentional or unintentional and these errors have a major impact on the company’sstakeholders. The tax office is considered to be a primary stakeholder for the company because this authority can have a significant impact on the continuity of its business activities.  The overall objective of the study is to describe and analyze if and how the audit duty elimination impacted on the incidence of tax errors from the Swedish Tax Agency perspective, and authority what it does to counteract the emergence of tax errors. In order to meet the aim a qualitative study has been carried out in the form of interviews with employees of the authority. On the basis of the theoretical framework, the information from theinterviews was analyzed which in turn laid the basis for the conclusions. The study’s conclusions highlight that the tax agency as a stakeholder has been affected by the abolition of the audit obligation and in connection with this, the agency increased its actions and controls. The results of this study further show that the audit abolition has affected the incidence of tax errors, and the quality of the financial statements has deteriorated. The Swedish Tax Agency has from the outcome audits found that the proportion of the tax errorsis greater in start-ups, which may be due to ignorance. There are also more errors in industries with extensive cash handling.