Jednolity Plik Kontrolny i Centralny Rejestr Faktur jako elektroniczne narzędzia wspierające skuteczność administracji skarbowej
Standard Audit File-Tax – SAF-T and Central VAT Invoice Register as an Electronic Tool for Supporting Effectiveness of Fiscal Administration in the Area of Payment Improvement to the Budget
Author(s): Anna Ćwiąkała-Małys, Iwona PiotrowskaSubject(s): National Economy, Public Administration, Economic development, Fiscal Politics / Budgeting, ICT Information and Communications Technologies
Published by: Społeczna Akademia Nauk
Keywords: tax gap; VAT tax; tax fraud; Standard Audit File-Tax – SAF-T; Central VAT Invoice Register;
Summary/Abstract: A strategy for a Development of Tax Administration for 2016–2020 predicts the improvement of fiscal administration efficiency in the area of tax emolument. By fulfilling this aim fiscal administration need to meet the expectations of tax-payers of grey area destruction and what follows reduction of detrimental competition. As to meet these tasks the administration has to implement modern IT tools that simplify tax-payers fast accounting for a state budget and for controlling units – effective financial fraud elimination, in particular in the area of VAT tax.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 18/2017
- Issue No: 7.2
- Page Range: 81-100
- Page Count: 20
- Language: Polish