Institutional Repository
Technical University of Crete
EN  |  EL



My Space

Indirect tax auditing techniques

Kokkoni Aimilia

Full record

Year 2023
Type of Item Master Thesis
Bibliographic Citation Aimilia Kokkoni, "Indirect tax auditing techniques", Master Thesis, School of Production Engineering and Management, Technical University of Crete, Chania, Greece, 2023
Appears in Collections


In this master thesis will attempt to make a presentation of the new modern methods of tax control, which are now widely applied in our country, inorder to determine the actual taxable income. These three methods are the analysis of the net position and the taxpayer as well as the amount of the bank deposits and expenses of the taxable person by using cash. The ultimate goal of these methods is the modernization of tax audits, as well as the identification and taxation of incomes that were impossible to identify with the existing methods. Through the research that follows, these Indirect Control Techniques will be analyzed the way in which one of them is chosen each time to be applied to the control of incomes, as well as we will examine the results obtained from each control carried out and percentage that their application comes as possible to identifying any undeclared income from taxpayers.

Available Files