The new edition from Astbooks titled "Tax Audit – Source of Wealth" addresses two critical and interconnected issues of modern tax practice. Its purpose is to provide a comprehensive understanding of the processes and principles governing the auditing of tax returns and the maintenance of accounting books, as well as the mechanisms used to ensure legality and transparency in the wealth status of citizens.

The tax audit is a foundation of tax administration, as it allows for the detection and addressing of tax evasion cases. The book analyzes the stages of the audit, the methods applied, and the rights of taxpayers, providing valuable insights for both professionals in the field and those interested in adhering to tax legislation.

The source of wealth, on the other hand, is a tool for transparency and accountability, particularly important for public figures and holders of significant financial resources. Through the analysis of the relevant legislation and its application, the book offers a clear picture of the challenges and implications associated with auditing the origins of assets.

Specifically, the book is divided into two (2) parts as follows:

Part A – Tax Audit: It analyzes the key articles of the Income Tax Code, such as: articles 27-35 regarding the tax audit process (duration, access to books, on-site audit, etc.), the indirect audit techniques, article 37 concerning the statute of limitations, articles 72-73 related to the administrative appeal process and the mutual settlement procedure, and article 78 for the tax certificate.

Part B – Source of Wealth: It analyzes the articles of law 5026/2023 (codified with law 5072/2023) regarding the Declaration of Wealth Status (DWS) and Financial Interests (DFI) concerning the following issues: categories of reporting persons, electronic registration, time and method of submission, the fees for late submissions, type and content, publication of data, audit procedure, as well as penalties for related violations.

Moreover, the appendix of the chapter includes relevant tables with the content of the declaration, instructions for filling out its fields, the list of properties of the reporting persons, the lists of non-cooperative countries in the field of taxation and those with preferential tax regimes, while for the reader's convenience, a separate section with frequently asked questions – answers is also included.