Tax audits constitute a very special field that combines both the subject matter itself and the methodology that fills the gap in the literature and is applied in practice.

This work is a manual for tax audits and is aimed at professionals in the field (accountants, tax specialists, lawyers) as well as a broader reading audience. Moreover, it also serves as a useful guide regarding tax issues concerning individuals and legal entities, whether they are involved in a tax audit or not.

Here, the reader will find rich material regarding traditional audit techniques, as well as a rapidly developing new tool for auditors, the indirect methods for determining taxable income. This information is analyzed both theoretically and practically through a series of examples, some of which are drawn from conducted audits.

Finally, an important chapter of the book addresses answers to frequently asked questions that are often encountered in practice and concern professionals, businesses, and individuals.

Contents of the book:
Preface
General information on the taxation method
Tax audit
Tax audit program for simple bookkeeping
Tax audit program for double-entry bookkeeping
Tax reform – deductible expenses and exempt schemes
Stamp duties
The indirect auditing techniques
The administrative appeal
Prevention of money laundering (P.L.) Law 4557/2018
Questions and answers
Bibliography
Index
Abbreviations

George Dalianis is an economist – tax specialist, CEO of ARTION S.A. & founder of the ARTION Group. Konstantinos Niforopoulos is a Certified Public Accountant, President, and CEO of the company "ORION CERTIFIED PUBLIC ACCOUNTANTS S.A." and Vice President of the company "BDO CERTIFIED PUBLIC ACCOUNTANTS S.A." Ioannis Artsitas is an accountant - tax specialist. Niki Chatzopoulou is a lawyer at the Court of Appeals, member of the Athens Bar Association, and a certified mediator.