Podatnik pod stałą kontrolą - FISKUS w posiadaniu nowych narzędzi IT
Taxpayer under constant control – Tax office in possession of new IT tools
Author(s): Andrzej PalejSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: gray zone; tax system; mechanism of extortion; taxation; JPK file; split payment
Summary/Abstract: This article aims to describe modern technological instruments introduced by the Ministry of Finance in order to tighten the tax system, reduce the tax gap and prevent the gray economy from growing in the Polish economy. The years 2017–2018 can be defined as the time when the administration has taken innovative steps to make IT systems operating in Poland rapidly start to fight against fraud in the economic system. The main purpose of the described instruments is to improve the state of the country’s economy through proper tax receipts to the state budget.
Journal: Europa Regionum
- Issue Year: 2018
- Issue No: 34
- Page Range: 53-62
- Page Count: 10
- Language: Polish