The tax authorities target small enterprises and VAT numbers, whereas they "snub" large taxpayers. In actuality, only 1.4% of tax audits involve huge corporations: of the 106,238 audits conducted by the tax authorities in 2022, 1,469 involve subjects of substantial size, with only 18 involving tax assessments above 25 million euros. On the other hand, there are 75,930 inspections on small enterprises (71.5% of the total) and 18,328 (17.3%) on professionals and VAT numbers. This is according to a Unimpresa Study Center study, which states that 65.5% of tax inspections involve assessments of unpaid taxes of up to 25,000 euros.
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