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1 Uppsatser om Kontrolleffektivitet - Sida 1 av 1

Tredjemanskontroll - Säker rätt är säkert rättssäker : En studie med utgångspunkt i betänkandet Förbudet mot dubbla förfaranden och andra rättssäkerhetsfrågor i skatteförfarandet (SOU 2013:62)

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.