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...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Bielsko-Biała School of Finance and Law
2018-10-01
|
| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| Subjects: | |
| Online Access: | http://asej.eu/gicid/01.3001.0012.7775 |