Positive results for the fight against tax evasion in 2021

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Barsi compiled a list of last year’s tax audit actions. Highlight the right to withdraw tax administration and increase penalties, control effectiveness Descending And A posteriori Covid-19 support, increasing use of artificial intelligence and development of peaceful relationships with taxpayers.

Barsi has just presented the 2021 results of the fight against tax evasion. After a mixed year in 2020 due to the epidemic, which had a major impact on tax audit activities, the fight against tax evasion has not only returned to its pre-health crisis stage but is also moving towards excellent results in 2019.

A year of recovery

2020 was marked by a health crisis that led to the suspension of site tax inspections from March to June, only to be resumed very slowly from July 2020 onwards. From March 17 to May 11, 2020, during the first period of captivity, tax audit services focused on documentary examinations, with priority on high-stack asset files. In terms of health regulations, relationships with taxpayers were disrupted during on-site checks during this period. Controls initiated before the health emergency period resumed in July 2020 according to identified priorities. With the recovery of tax control activities in the wake of the weakening of many economic sectors, the ratio of regularization and targeting methods has increased and the focus has shifted to the most deceptive situations or the most complex, as well as the more complex. Traditional aspects.

New adaptation of tax audit

In 2021, VAT for business is mainly related to VAT fraud and asset fraud for individuals. In total, less than 13.4 billion euros were reported to individuals and businesses, parallel to which 10.7 billion euros of tax evasion was collected this financial year, and despite this being a year, 2021 is still heavily hampered by restrictions associated with the health crisis. . Total, on-site tax audit rights for individuals and companies, totaling 7.8 billion euros, increased by 6% compared to 2029. Tax audit rights on personal and business documents, such as a total of 5.6 billion euros, have increased by 30% since 2019.

Fight fraud effectively

About 30% of on-site inspections resulted in the imposition of exclusive fines in good faith and DGFIP referred 45 cases to the tax police, which is 10% more than last year. It also makes it possible to return to the trajectory, which began in 2019, in 2021, where more than 1,200 mandatory defamation tax evasions have been made to the public prosecutor’s office (+ 25% compared to 2019) for the total tax amount. 540 million (approximately 40 340 million as of December 31, 2019, an increase of + 37%). A total of 1,620 tax evasion cases (tax evasion + tax fraud) were referred to the Public Prosecutor’s Office, adding 2,500 allegations of Solidarity Fund fraud, a total of 4,152 cases of public finance fraud for which DGFIP seized the judiciary. Authority in 2021.

Its growing importance Data mining

These excellent results are also the result of years of efforts to strengthen DGFiP’s arsenal of mass data analysis (Data mining) Which, by cross-referencing much of the data held by the tax administration, makes it possible to better target tax audits. Fighting fraud and tax evasion requires the use of data analysis in the programming of tax audits. Fraud targets and claims enhancement modernize tax audit targets using project strategies Data mining, Which consists of data analysis and cross-checking to identify fraud profiles. Thanks for the departmentalization and data sharing, Data mining Makes it easy to identify simple inconsistencies or enrich and automate specific questions. In 2020, about one in three checks was targeted using artificial intelligence techniques. In 2021, 45% were employed and accelerated after a big data analysis. In 2020, 794 million euros were withdrawn thanks to tariffs and fines Data mining. In 2021, d Data mining Tariffs and fines activate 1.2 billion euro notifications. Its growing importance Data mining This is consistent with the objectives set by DGFIP in tax audit.

Covid-19 support control

The year 2021 was also marked by solidarity fund fraud. Regulatory services have made a significant contribution to the fight against fraud in public aid, especially in the area of ​​solidarity funds. This device was initially intended to support very small businesses and professionals affected by the first captivity. Its scope is set to expand to cover companies of all sizes affected by the administrative shutdown or especially the crisis. If the assistance granted at the time of its creation is 1,500 euros per month from December 2020, it could reach 200,000 euros. Automated control systems have been put in place to prevent fraud. In addition to the first level of verification of continuity between the form and the information already held by DGFiP from July 2020, a post-payment control system has been established for eligibility rules. A control operation was launched in 2021 and it was possible to claim the wrongly received assistance from more than 8,000 companies. Considering the seriousness of the identified fraud, a complaint was lodged with the judicial authorities. Also, a significant portion of the Solidarity Fund check has been completed automatically Descending. They have thus far been able to dismiss more than 2.5 million baseless claims and avoid paying more than 10 billion euros in aid.

Develop peaceful relations with taxpayers

In addition to cracking down on tax evaders, tax audit missions also prioritize helping taxpayers in good faith. In this regard, 43,000 cases have been settled peacefully with regularization during documentary checks. In 2019, the law for a state in the service of a faithful society, known as the ESSOC, has established the right to regulate, in all relations with the administration, in case of an error. If a person acting in good faith regularizes his situation on his own initiative or is invited by the administration to do so within the time specified by the latter, he cannot be approved. The policy has already been applied to tax matters, but the law encourages taxpayers to promote it by reducing interest on late payments to taxpayers in the simple belief that it is an amendment. There is now a 30% reduction in interest on late payments for regularization of individuals under control, a reduction previously reserved for professionals.

Dedicated offers for business are on the rise

Bersi has set up personalized tax support for SMEs This offer includes tax administration intervention, at the request of the company, either for recurring activities with a high financial partnership, or at a key stage of economic development, or a reorganization of a company (repurchase of company, definition of asset value, asset valuation), withdrawal from an activity, a Assistance to the organization, the need for tax expertise on the terms of one or more tax agreements for international development …). This includes assistance in identifying key tax issues that need to be addressed The tax administration is responsible for responding in writing and as soon as possible to the company in accordance with the economic and tax deadline calendar. In 2021, 460 additional companies have benefited from personalized tax assistance. In total, 827 SMEs are now supported. For ETIs and large companies, Bercy has created a partnership offer to respond to tax issues in a secure way that presents a legal and financial risk. The administration has been adequately identified for certain activities related to the declarative or operational period to examine its tax treatment. In addition, it organizes an acquaintance dedicated to the company to develop a better knowledge of the company’s operations and features. To create greater mutual trust between the two parties. This work provides legal guarantees to the company, applicable against the administration, tax matters that have been examined. In 2021, 10 new groups have joined the dedicated tax partnership for large companies.

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