IT Tools Used to Reduce the VAT Loophole– JPK_VAT, STIR, Split Payment Mechanism.
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 all...
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| Main Authors: | Adam Żabka, Beata Hoza |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Applied Sciences in Bielsko-Biała
2016-02-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| Subjects: | |
| Online Access: | https://asej.eu/index.php/asej/article/view/265 |
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