Concepts for Modernization of the Fiscalation System on the Example of Selected Countries Cover Image

Koncepcje modernizacji systemu fiskalizacji na przykładzie wybranych państw
Concepts for Modernization of the Fiscalation System on the Example of Selected Countries

Author(s): Marta Jakubowska
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: fiskalization online; VAT gap; cash register; unregistered transactions

Summary/Abstract: In the article, based on the analysis of literature, the concept of modernization of the online fiscaliza-tion system on an example of selected countries was presented. For the purposes of this article, the authors proposed a proprietary definition of a new concept of online fiscalization and presents the effects of its functioning in selected countries. On the basis of the collected data, the online cash register system operating in Hungary and Croatia was compared as were the results of Polish condi-tions.

  • Issue Year: 131/2018
  • Issue No: 2/1
  • Page Range: 139-146
  • Page Count: 8
  • Language: Polish