The Standard Audit File for Tax (SAF‑T): An IT Tool for Tax System Tightening Cover Image

The Standard Audit File for Tax (SAF‑T): An IT Tool for Tax System Tightening
The Standard Audit File for Tax (SAF‑T): An IT Tool for Tax System Tightening

Author(s): Mariusz Macudziński
Subject(s): Law on Economics
Published by: Wydawnictwo Naukowe Akademii im. Jakuba z Paradyża
Keywords: law; tax law; tax system; tax system tightening; tax audit; information technology

Summary/Abstract: This publication presents the current legal status in the area of using one of many IT tools in the tax system, namely the Single Audit File (SAF‑T).It contains historical conditions of SAF‑T introduction and some methods of tax evasion which should be eliminated with the help of this IT tool.The SAF‑T standards, technical requirements, characteristics and, consequently, the key role that it currently plays in the Polish tax system, have been assessed in detail.The penal and fiscal liability for non‑compliance with reporting obligations regarding this form of tax reporting has not been omitted.

  • Issue Year: 1/2018
  • Issue No: 5
  • Page Range: 108-120
  • Page Count: 13
  • Language: English