AN UNEXPLOITED METHODOLIGICAL POSSIBILITY FOR CHANGING TAX CONTROL GUIDELINES ANALYSIS

Abstract

It is a fundamental interest to reduce the size of the black and gray economy, in all national economies, irrespective of their state of development, which among other things, is facilitated by tax authority control.

A new research direction is now beginning to take shape in the framework of the research workshop of Budapest Business School Zalaegerszeg Faculty of Business Administration, named “Micro and Macroeconomic Processes in the Past and Present”. The aim of the research being prepared is to examine the relationship between the major changes in the tax and tax procedure system and the legal consequences, as well as possible regularities. The research of this topic encounters significant obstacles. The bottleneck is the availability of related data and information. The focus, in the present phase of the research work, is on the identification of changes and trends in the audit guidelines issued by the National Tax and Customs Authority (hereinafter: NAV). They are analyzed from a methodological point of view by means of a qualitative research method (content analysis).