Dimensión económica

If the taxpayer did not allow carrying out a tax inspection to the tax administrator for various reasons or taxpayer carried out business in contrary to law, the tax administrator is entitled to tax inspection by devices - even without coordination with taxpayer. As device tax administrator may use all means, that are available or all means taken without the help of the taxpayer (self-knowledge, documents, writings of the other taxpayers, tax return answers to the calls of the tax authority, witness statements, expert reports, and public documents). (Alm,

2012) The tax administrator uses cooperation with third parties the information of the courts, banking entities, post offices, insurance companies and information get from other tax authorities. The tax administrator may carry out also repeated tax inspection to the taxpayer. It can be the inspection of the same tax or the same tax period in cases specified by law of tax administration. Repeated tax inspection follows the same provisions as the proper tax inspection. The local survey ranks among the evidence on which the tax administrator ascertains and compares the facts that finds on the spot with previously acquired knowledge. It is a tool for tax inspection and fulfills a preventive function in the area of reducing tax evasion. Employees of the tax authority usually conduct local surveys in the local operation of taxpayers, their workplaces and in the public places. Unlike tax inspection is not made protocol of the result, but the memorandum of local survey, which is delivered to the taxpayer or representative employees of taxpayer who participated in local surveys. The parts of memorandum are the actions and the adopted conclusions. Against decisions of the tax authority can the taxpayer defend to requiring some redress and to appeal. The most commonly applied tool to ensure the legal procedures in the process of decision making of the tax authority after inspection is the appeal. (Field, 2010, Blumenthal, Slemrod, 1992)

A taxpayer may give in writing or verbally appeal only against the unwarranted decision within 15 days of delivery to the memorandum of the tax authority that made the decision. The appeal have to have the statutory prescribed requirements and the appellant has the right to supplement or to change the information within 15 days from the date of filing an appeal or take back the appeal. If the tax administrator for assessment of the evidence cannot fully allow the appeal on the taxpayer, the appeal is transferred with cover report to superior authority and this authority cancels or certifies decision, in certain cases can return to the first instance authority for new proceedings and making decision. The decision of the appellate authority cannot be appealed. Each appealed authority is required to examine the contested decision in the range corresponding to the requirements of the appellant. The appeal has suspensive effect - influences of the feasibility and the legality of decisions. It means the suspension of the obligation set by decision of the tax authorities until appeal is decided. The appeal is dismissed if it is directed against the decision against which the appeal is inadmissible and if it is delivered after the prescribed time limit or it is filed by an inappropriate person.

Example:

The tax administrator carried out by the taxpayer proper tax inspection of tax personal income. The tax administrator made a protocol of the tax inspection and issued an additional tax assessment, because the stated tax in declaration of taxpayer differed from the tax established by the tax administrator. Taxpayer filed in 15 days of the receipt of the additional tax assessment appeal in which attacked levied tax difference. The appeal does not contain the particulars prescribed by law, the tax administrator called the taxpayer to complete them. The taxpayer gave in the prescribed time everything, what was missing. An appeal has suspensive effect, so that the periods of enforceability, maturity and force of the additional assessment for decision-making on appeal were not running.

The tax administrator as a first instance authority was not able to make decision on the appeal himself, so the appeal was transferring with complete case file and cover report to the next higher authority - Tax directorate. The taxpayer was informed in writing about this act. Appellate authority examined the appeal and confirmed the decision of the first instance authority. Based on the decision of appeal became the additional assessment maturity, enforceability and validity. Before the tax administrator starts exacting of tax debts,

specified in the call. After the expiry of the period for payment tax administrator starts execution procedure to the taxpayer. During the tax execution procedure is often used institute of lien to secure of payment of tax arrear.

4 Conclusion

Tax inspection inSlovak Republic should not only flexibly react to the current changes in legislation, but also should try to deep specialization of tax inspectors within the international cooperationinglobal economy. The focus on large taxpayers throughout the country that are economically andpersonnel linked could help to detection of great tax evasion.Improvement of the system of international communication and mutual exchange of information withan appropriate system of education of employees could also contribute to improving the efficiency of tax control.

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