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PL
W artykule podjęto próbę wskazania na Jednolity Plik Kontrolny jako formę przekazywania informacji do organów skarbowych. Rozważania rozpoczęto od wskazania na lukę podatkową jako determinantę zwiększania kontroli podatkowej. Następnie zaprezentowano główne założenia funkcjonowania Jednolitego Pliku Kontrolnego.
EN
The article attempts to indicate on the Standard Audit File as a form of communication of information to the tax authorities. Considerations began by pointing to the tax gap as a determinant affecting increasing the tax audit. Then presented the main assumptions of the Single File Control.
EN
The article is focused on the essence and elements of risk process management. The article describes and defines the following subjects: - the conception and range of credit risk, - the essence of risk management and the elements of the process as: measurement, risk identification, rating, control and verification, - process progressing of corporate credit risk management.
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