Statistics on tax audits
The Tax Administration carries out thousands of tax audits each year. According to the statistics in the Tax Administration’s annual report for 2016, there were 4,155 tax audits and 205 other control measures that year. This accounts for a total of 4,360 tax audits, comparison data visits and control visits carried out during the year and the debited taxes based on the tax audits alone was MEUR 245.
If we make a theoretical calculation of the tax distribution for each audit, the amount of debited tax for each audit would result in EUR 58,965. It is not necessarily sensible to make such a calculation, but it does give some general outlines. Please remember that, with audits, we are talking about debited tax. The amount of debited tax after the different appeal phases (adjustment, tax appeal to the Administrative Court and/or Supreme Administrative Court) may be lower.
The Tax Administration’s data for 2017 shows that there were 3,630 tax control measures carried out. The significantly lower number compared to the previous year is most likely due to the Tax Administration’s technical changes. It is likely that the number of tax control measures will stay at the previous years’ level.
The trend seems to be a little lower since the growth of 2014, but the number of tax audits has settled on around 4,000 audits each year. In 2014, there were 4,666 audits, in 2015, the number was 4,589 and in 2016, it was 4,155. The clear growth after 2013 can be explained by, among other things, the fact that the Tax Administration has implemented several targeted control initiatives to combat grey economy.
Tax audits during 2012–2017
The amount of debited tax based on the Tax Administration’s tax control measures and tax audits during 2012–2017:
|Number of tax control measures|
|Tax audits||3 151||3 362||4 666||4 589||4 155||2 937|
|Control visits||538||491||2 021||784||124||693|
|Comparison data audits||267||444||406||67||81||-|
|Total||3 956||4 297||7 093||5 440||4 360||3 630|
|Debited taxes based on tax audits (MEUR)||228||510||406||444||245||178|
(Source: Tax Administration)