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

• Authors: Macudziński Mariusz
• Languages of publication: EN

Abstracts

EN

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.

Keywords

EN

law; tax law; tax system; tax system tightening; tax audit; information technology

• Publisher: Akademia im. Jakuba z Paradyża w Gorzowie Wielkopolskim
• Journal: Studia Administracji i Bezpieczeństwa
• Year: 2018
• Issue: 5
• Pages: 107-120

Dates

published

2018

Contributors

author

Macudziński Mariusz

• The Jacob of Paradies Academy in Gorzów Wielkopolski, Poland

Identifiers

ISSN

2543-6961