The Resource Horizontal Monitoring als Bestandteil des österreichischen Abgabenvollzugs?
Horizontal Monitoring als Bestandteil des österreichischen Abgabenvollzugs?
Resource Information
The item Horizontal Monitoring als Bestandteil des österreichischen Abgabenvollzugs? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Horizontal Monitoring als Bestandteil des österreichischen Abgabenvollzugs? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article on horizontal monitoring describes the features of this instrument as an alternative for tax audits and deals with the main aspects such as a regular control and the possibility for taxpayers to discuss tax questions with the tax authorities. The article indicates why horizontal monitoring needs to be implemented by law to provide clear norms with respect to the rights and obligations of the tax administration and taxpayers and to guarantee a transparent regime
- Language
- eng
- Label
- Horizontal Monitoring als Bestandteil des österreichischen Abgabenvollzugs?
- Title
- Horizontal Monitoring als Bestandteil des österreichischen Abgabenvollzugs?
- Language
- eng
- Summary
- This article on horizontal monitoring describes the features of this instrument as an alternative for tax audits and deals with the main aspects such as a regular control and the possibility for taxpayers to discuss tax questions with the tax authorities. The article indicates why horizontal monitoring needs to be implemented by law to provide clear norms with respect to the rights and obligations of the tax administration and taxpayers and to guarantee a transparent regime
- Citation source
- In: Österreichische Steuerzeitung. - Wien. - Vol. 70 (2017), no. 10 ; p. 241-250
- http://library.link/vocab/creatorName
-
- Ehrke-Rabel, T
- Gunacker-Slawitsch, B
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- cooperative compliance
- audit
- tax authorities
- Label
- Horizontal Monitoring als Bestandteil des österreichischen Abgabenvollzugs?
- Label
- Horizontal Monitoring als Bestandteil des österreichischen Abgabenvollzugs?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Horizontal-Monitoring-als-Bestandteil-des/eC0r7aFbiXI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Horizontal-Monitoring-als-Bestandteil-des/eC0r7aFbiXI/">Horizontal Monitoring als Bestandteil des österreichischen Abgabenvollzugs?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Horizontal-Monitoring-als-Bestandteil-des/eC0r7aFbiXI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Horizontal-Monitoring-als-Bestandteil-des/eC0r7aFbiXI/">Horizontal Monitoring als Bestandteil des österreichischen Abgabenvollzugs?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
