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Subject and Keywords:

tax on goods and services   split payment mechanism   SIT system   VAT account   Sealing   tax gap   centralization   VAT   precoefficient   e-declarations   exchange of information - SCAC   chain transactions

Abstract:

The subject of consideration is the analysis of selected changes in the tax on goods and services, which is commonly referred to so called "sealing the system". It is a reaction to these behaviors of legal and economic turnover, which can be classified as abuse of the tax system. Increase of goods and services tax collection effectiveness required enhanced analytical activities of the tax office. It also increase the tax office ability to model, forecast and predict the phenomena of economic turnover, whose negative effects affect the efficiency of the tax system.

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Date issued:

2019

Detailed Type:

e-book

Identifier:

ISBN 978-83-66066-46-5

DOI:

10.34616/23.19.016

Language:

pol

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Katarzyna Kopyściańska, Ewelina Skwierczyńska

Autor opisu:

TK