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1

The Role of Commercial Banks in Financing Debt of Local Government Units

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Żabka A., Hoza B.
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
|
2019
|
issue 2
56-60
EN
The authors of the paper present the results of their research in the structure of resources used to cover financial deficit of institutions of public finance sector on central and local level. The authors also evaluate the consequences triggered by application of different methods of financing. The aim of the paper is to analyse the reasons of low activity of local government units in obtaining financial resources directly from the capital market as compared to the State Treasury and commercial enterprises. By means of tools used in comparative analysis the authors juxtapose the most important parameters of primary and secondary markets of long-term debt securities issued by local government units, the State Treasury and commercial enterprises.
2

IT Tools Used to Reduce the VAT Loophole– JPK_VAT, STIR, Split Payment Mechanism

100%
Żabka A., Hoza B.
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
|
2018
|
issue 3
26-30
EN
Tax leakage is a challenge for fiscal organs in many countries which make use of the Value Added Tax (VAT) in their tax system. It is a widespread phenomenon also in Poland. In order to reduce the so called tax loopholes or gaps it is necessary to implement changes in the legal system which will allow to conduct data analysis through information technologies using control algorithms. When it comes to Poland, such analyses can be conducted thanks to the following tools: VAT Standard Audit File for Tax (SAF-T) – in Poland referred to as JPK_VAT file, STIR - the teleinformation system of KIR – the key entity of the Polish payment infrastructure, and the VAT split payment mechanism. The aim of the paper is to present the estimated value of the VAT loophole in Poland and other EU member states in the period 2015–2016, and to point to steps which aim at reducing the size of the gap through application of IT tools.
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