Tax in the anti-fraud context
The aim of control measures in the field is to examine the factual and legal circumstances relevant for the collection of levies and thus to ensure the uniformity of taxation, as well as to prevent tax evasion and to ensure compliance with social security provisions within the framework of the joint audit of wage-dependent taxes.
Through their independent and responsible activity, auditors ensure uniformity of taxation and safeguard the revenue of the state. This makes an important contribution to fair competition and to strengthening Austria as a business location. The areas of activity include small and medium-sized enterprises or large companies and corporations.
Auditors are employed in various areas of the tax administration. E.g. in the tax offices for the auditing of small and medium-sized enterprises, and in the audit unit for large traders for the auditing of groups. Moreover, in addition to auditing in the customs sector, some auditors also cover special areas of expertise – for example the auditing of wage-related taxes.
In the course of external audits, all factual and legal circumstances of significance for the collection of duties can be examined for those tax debtors who are obliged to keep books or records or to make payments against clearing with the tax authority.
In accordance with the substantive and local competence of the authorities, the external audit bodies are responsible for reviewing all duties and contributions and for establishing earnings. In the course of the external audit, facts of importance for other levies and contributions regulated by federal law, as well as within the framework of the joint audit of wage-dependent taxes for compliance with social security provisions, must also be collected and forwarded to the competent authority.
Performance of house and personal searches is the responsibility of the fiscal penal authority, which usually employs the tax or customs investigation for this purpose.