Joint report on the Results of Parallel Audits of Excise Duty Administration in the Slovak Republic and in the Czech Republic
This joint report provides information about the course and outcome of international cooperation on parallel audits conducted by the Supreme Audit Office of the Slovak Republic and the Supreme Audit Office of the Czech Republic in the field of excise duty administration in 2012-2015.
The topic of the parallel audits was chosen because both EU Member States follow common European legislation on this matter, thereby providing an opportunity to ascertain how European legislation is applied on a national level, how the excise duty administration system is set up, and how the system in Slovakia and the system in the Czech Republic differ.
The greatest benefits of these audits consisted in the exchange of experience, identification of differences and good practice. Last, but not least, finding out that international comparability of data on efficiency and effectiveness of excise duty administration is extremely limited without performing parallel audits was also beneficial.
The report was published in May 2017.