Object

Title: Split payment narzędziem wspierającym proces uszczelnianie systemu podatkowego – za i przeciw

PLMET:

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Abstract:

Split payment is another tool supporting effective limitation of irregularities in the tax system particularly in the fight against VAT tax frauds. Entrepreneurs may use, in case of any doubts according to reliability of trading partners (suppliers), a split payment mechanism of net payment and VAT tax amount from an invoice.  The freedom of choice of this form of payment for the invoice may secure a tax payer form possible sanctions and responsibility in case of unconscious parting in VAT carousel. Implementing a mechanism of split payment is to improve tax payments to the budget. For entrepreneurs and financial institutions (banks and credit unions) it may cause some  organizational problems at the beginning from the point of view of small and average businesses it  may influence accounting liquidity. The aim of this article is to present a Polish mechanism of split payment and some solutions  used in European Union countries with forecasted economic results from the point of view of entrepreneurs and tax system.

Date issued:

2018

Resource Type:

ebook

Identifier:

oai:repozytorium.uni.wroc.pl:94277 ; doi:10.23734/23.18.034 ; ISBN 978-83-66066-33-5

Language:

pol ; eng

Relation:

(Prace Naukowe Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego) ; (Finanse i Rachunkowość / Zakład Zarządzania Finansami Instytutu Nauk Ekonomicznych, ISSN 2451-3938 ; nr 5)

Is part of:

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Rights holder:

© Copyright by Anna Ćwiąkała-Małys ; © Copyright by Marzena Karpińska

Object collections:

Last modified:

Feb 5, 2019

In our library since:

Feb 5, 2019

Number of object content hits:

38

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/101503

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