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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Main Authors: | Jerzy Auksztol, Magdalena Chomuszko |
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Format: | Article |
Language: | English |
Published: |
Cognitione Foundation for the Dissemination of Knowledge and Science
2020-01-01
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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 |
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