Material on Public Revenues Audit

   Report from the EUROSAI Working Group on Information Technologies “Combating fiscal fraud by making use of IT" (Presented to the VII EUROSAI Congress, Krakow, Poland, June 2008)
   Report on "Coordinated Audit of Tax Subsidies" (Presented to the VII EUROSAI Congress, Krakow, Poland, June 2008)
   Report on Comparison of Tax Administrations. Technical Note (Presented to the VII EUROSAI Congress, Krakow, Poland, June 2008)

Belgium
   Operations performed by the Customs and Excise administration for the account of other tax authorities
   Administrative processing of complaints relating to direct taxes
   The calculation of tax arrears
   The use of income tax returns for taxing third party’s income
   Excise duties on mineral oils. Control under scrutiny
   Comments on the annual report of the General Tax Administration
   The fiscal supervision of corporate bodies that are not liable to corporation tax
   Special system of taxation for foreign executives
   The collection of the environmental taxes
   Collection of the radio and television fee in the French Community

Spain
   Audit Report on the Delegation of the State Agency for Tax Administration in Ciudad Real, financial years 1995 to 1997
   Audit Report on the control system of the State Agency for Tax Administration (AEAT) on the fulfilment of the periodic tax obligations, 1998 and 1999 financial years
   Audit Report on the management of public revenue by the National Commission of Energy in 2001 financial year
   Audit Report on the tax for the issue of work permits and authorisations to foreign citizens, 2002 financial year
   Audit Report on the income managed by the Main Directorate of the National Heritage, 2001 financial year
   Audit Report on the management procedures and control of taxes in the State Public Sector
   Audit Report on the management procedures applied by some Ministerial Departments to certain non-tax public revenue charged to chapter 3 of the income budget the General State Administration
  Report on auditing of the control procedures for revenues of the State company Sociedad Estatal Correos y Telégrafos S.A. applied in the financial year 2001
  Auditing of the Management of the Levy for private utilisation or special exploitation of the local public domain
Report on auditing of the management of revenues produced by the Water Authorities, financial year 2003
 Report on auditing of the Management and Control of the resources making up the Municipal Land Heritage, financial year 2004
 Report on auditing of the activity developed by the Modules Unit of the Spanish Inland Revenue Service in the financial year 2002
 Report on special auditing of receipts by the General Treasury of the Social Security for contributions not deposited within the regulatory period and in the phase prior to their management by the Executive Receipts Unit
  Report on Auditing of the Large Companies Management Units of the Spanish Inland Revenue Service. Financial years 2004 and 2005

European Court of Auditors
   Audit of public revenues: audit approaches and audit impact