Narzędzia informatyczne wykorzystywane w administracji skarbowej i ich wpływ na szczelność systemu podatkowego w Polsce w latach 2015–2019

• Authors: Jan Sarnowski , Paweł Selera

Title variants

EN

IT tools used by the tax administration and their impact on the sealing of the tax system in Poland in 2015–2019

Abstracts

EN

The article presents the authors’ insights into the tax technology tools used by the Polish tax administration, such as artificial intelligence, algorithms, big data analysis, and other technological solutions to support enforcing tax compliance and prevent fraudulent actions. Without the implementation of these modern tax technologies such spectacular reduction of VAT gap in Poland, reconfirmed recently by the European Commission, would not be possible. Special attention is given to the Polish version of SAF-T and split payment method as crucial tools for detection of tax irregularities. In the second part of the article the authors present, inter alia, the unique Polish Clearing House System STIR which is a system used to process data provided by banks and credit unions with the use of specific algorithms.

Keywords

EN

IT tools; VAT gap; SAF-T; split payment; e-cash registers

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Studia BAS
• Year: 2020
• Issue: 4(64)
• Pages: 29-50

Dates

published

2020

Contributors

author

Jan Sarnowski

• Ministerstwo Finansów

• https://orcid.org/0000000155380109

author

Paweł Selera

• Ministerstwo Finansów

• https://orcid.org/0000000218481194

References

• Huibregtse S., Ottoni P., Muńoz Rodríguez S.C., OECD/International – How Technology Is Changing Taxation in Latin America, „Bulletin for International Taxation” 2019, t. 73, nr 3.
• Jacobson D., Brail G., Woods D., Interfejs API. Strategia programisty, Helion, Gliwice 2015.
• Konopczak K., Kwantyfikacja zmian luki VAT: podejście ekonometryczne, „MF Working Paper Series” 2019, nr 38.
• Majdanska A., Dziwinski K., European Union – The Potential of a Standard Audit File – Tax in the European Union: A Chance for Coordinated VAT Administration?, „Bulletin for International Taxation” 2018, t. 72, nr 10.
• Sarnowski J., Selera P., Zmniejszenie luki VAT w Polsce w latach 2016–2017, Polski Instytut Ekonomiczny, Warszawa 2018, http://pie.net.pl/wp-content/uploads/2018/10/raport-luka-vat-1.pdf.

Identifiers

DOI

10.31268/StudiaBAS.2020.29

Biblioteka Nauki

2898451