SAF-T – raportarea care va îmbunătăți colectarea?
SAF-T – The Reporting that Will Improve the Collection?
Author(s): Florin Andrei, Alina PetrașSubject(s): Economy, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: SAF-T; tax reporting; collection; duties; taxes; VAT;
Summary/Abstract: The aim of the research paper is to project a framework of the newly introduced reporting tool SAF-T. Based on the guidelines launched by OECD, different countries implemented the model as indicated or a customized one. The key question is whether the new reporting will increase the state revenues, as there will be more transparency and more online data reported by the companies. Poland and Hungary provided good results in increasing their revenues after the implementation of the tool. In Romania, the implementation is still in the early stage, while a quantitative model for analysis, if the reporting increased the revenues, could be developed in the future, based on the revenue results.
Journal: CECCAR Business Review
- Issue Year: 2/2021
- Issue No: 12
- Page Range: 52-56
- Page Count: 5
- Language: Romanian
