A data control framework for SAF-T reporting: A process-based approach
We present an innovative process-based approach aimed at helping entrepreneurs to adapt to the new circumstances arising from the introduction of the Standard Audit File for Tax (SAF-T), which is changing the paradigm of tax authorities3 in dealing with tax non-compliance. The responsibility to prot...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Cognitione Foundation for the Dissemination of Knowledge and Science
2020-01-01
|
| Series: | Journal of Entrepreneurship, Management and Innovation |
| Subjects: | |
| Online Access: | https://jemi.edu.pl/uploadedFiles/file/all-issues/vol16/issue1/JEMI_Vol16_Issue1_2020_Article1.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832543935824658432 |
|---|---|
| author | Jerzy Auksztol Magdalena Chomuszko |
| author_facet | Jerzy Auksztol Magdalena Chomuszko |
| author_sort | Jerzy Auksztol |
| collection | DOAJ |
| description | We present an innovative process-based approach aimed at helping entrepreneurs to adapt to the new circumstances arising from the introduction of the Standard Audit File for Tax (SAF-T), which is changing the paradigm of tax authorities3 in dealing with tax non-compliance. The responsibility to protect against evaders has shifted significantly from tax administration towards entrepreneurs, increasing the risk of financial penalties and torts. Simultaneously, it has enabled the introduction of innovative management concepts in the field of financial inspection, auditing, and tax compliance. A process-based approach has been proposed to cope with the complex challenges the entrepreneurs and accountants are now facing in this subject. It is used as a framework for combining key management concepts, like due diligence and quality management, which are typically applied separately. We have achieved our goal by constructing a Data Control Framework (DCF) for SAF-T that addresses the need for the redesign of internal financial control procedures to meet the new requirements of a fiscal audit. Two research methods have been used in this paper: (1) a survey to assess the effects of the implementation of the SAF-T standard in the enterprise and (2) design science research (DSR) for building the proposed framework. |
| format | Article |
| id | doaj-art-976c3f1f2b844b6db235c4056d849f18 |
| institution | Kabale University |
| issn | 2299-7326 |
| language | English |
| publishDate | 2020-01-01 |
| publisher | Cognitione Foundation for the Dissemination of Knowledge and Science |
| record_format | Article |
| series | Journal of Entrepreneurship, Management and Innovation |
| spelling | doaj-art-976c3f1f2b844b6db235c4056d849f182025-02-03T11:20:56ZengCognitione Foundation for the Dissemination of Knowledge and ScienceJournal of Entrepreneurship, Management and Innovation2299-73262020-01-01161134010.7341/20201611A data control framework for SAF-T reporting: A process-based approachJerzy Auksztol0Magdalena Chomuszko1University of Gdansk – Faculty of Management, ul. Armii Krajowej 101, 81-824 Sopot, PolandSage sp. z o.o., Al. Jerozolimskie 132, 02-305, Warsaw, PolandWe present an innovative process-based approach aimed at helping entrepreneurs to adapt to the new circumstances arising from the introduction of the Standard Audit File for Tax (SAF-T), which is changing the paradigm of tax authorities3 in dealing with tax non-compliance. The responsibility to protect against evaders has shifted significantly from tax administration towards entrepreneurs, increasing the risk of financial penalties and torts. Simultaneously, it has enabled the introduction of innovative management concepts in the field of financial inspection, auditing, and tax compliance. A process-based approach has been proposed to cope with the complex challenges the entrepreneurs and accountants are now facing in this subject. It is used as a framework for combining key management concepts, like due diligence and quality management, which are typically applied separately. We have achieved our goal by constructing a Data Control Framework (DCF) for SAF-T that addresses the need for the redesign of internal financial control procedures to meet the new requirements of a fiscal audit. Two research methods have been used in this paper: (1) a survey to assess the effects of the implementation of the SAF-T standard in the enterprise and (2) design science research (DSR) for building the proposed framework.https://jemi.edu.pl/uploadedFiles/file/all-issues/vol16/issue1/JEMI_Vol16_Issue1_2020_Article1.pdfvalue added tax (vat)vat gapvat carouselprocess-based approachbusiness process managementfinancial controlrisk managementquality managementdue diligencestandard audit file for tax (saf-t)dataset for accounting researchenterprise information systemsextensible markup language (xml) |
| spellingShingle | Jerzy Auksztol Magdalena Chomuszko A data control framework for SAF-T reporting: A process-based approach Journal of Entrepreneurship, Management and Innovation value added tax (vat) vat gap vat carousel process-based approach business process management financial control risk management quality management due diligence standard audit file for tax (saf-t) dataset for accounting research enterprise information systems extensible markup language (xml) |
| title | A data control framework for SAF-T reporting: A process-based approach |
| title_full | A data control framework for SAF-T reporting: A process-based approach |
| title_fullStr | A data control framework for SAF-T reporting: A process-based approach |
| title_full_unstemmed | A data control framework for SAF-T reporting: A process-based approach |
| title_short | A data control framework for SAF-T reporting: A process-based approach |
| title_sort | data control framework for saf t reporting a process based approach |
| topic | value added tax (vat) vat gap vat carousel process-based approach business process management financial control risk management quality management due diligence standard audit file for tax (saf-t) dataset for accounting research enterprise information systems extensible markup language (xml) |
| url | https://jemi.edu.pl/uploadedFiles/file/all-issues/vol16/issue1/JEMI_Vol16_Issue1_2020_Article1.pdf |
| work_keys_str_mv | AT jerzyauksztol adatacontrolframeworkforsaftreportingaprocessbasedapproach AT magdalenachomuszko adatacontrolframeworkforsaftreportingaprocessbasedapproach AT jerzyauksztol datacontrolframeworkforsaftreportingaprocessbasedapproach AT magdalenachomuszko datacontrolframeworkforsaftreportingaprocessbasedapproach |