A data control framework for SAF-T reporting: A process-based approach

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...

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Bibliographic Details
Main Authors: Jerzy Auksztol, Magdalena Chomuszko
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:
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)
Online Access:https://jemi.edu.pl/uploadedFiles/file/all-issues/vol16/issue1/JEMI_Vol16_Issue1_2020_Article1.pdf
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https://jemi.edu.pl/uploadedFiles/file/all-issues/vol16/issue1/JEMI_Vol16_Issue1_2020_Article1.pdf

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