Tax supervision
The tasks of the financial police within the realm of tax supervision include establishing the bases for tax collection, including assessing taxes and collecting them.
Supervisory and control activities comprise in particular the following:
- Establishment of circumstances relevant in tax terms
- Preventing the non-declaration of sales and income achieved as well as the non-reporting/non-payment of income tax
- Uncovering companies not registered for tax purposes or companies without a permanent establishment within Austrian territory
- Securing taxation bases (e.g. uncovering and identifying high-risk companies and operations as well as communication of risk ratings)