Zmiany w zakresie kas rejestrujących jako przejaw działań zmierzających do uszczelniania systemu podatkowego
Changes Concerning Cash Registers as a Manifestation of Measures to Tighten the Tax System
Author(s): Sylwia Adamczyk-KaczmaraSubject(s): Civil Law, Law on Economics
Published by: Akademia Leona Koźmińskiego
Keywords: kasy rejestrujące; kasy rejestrujące online; ewidencjonowanie sprzedaży; uszczelnianie systemu podatkowego; cyfryzacja
Summary/Abstract: It has been several years since the search for solutions that would improve and increase the supervision and control of tax authorities over the taxable persons’ turnover made from selling to natural persons started. The legislative activities currently undertaken in this domain (especially the implementation of online registers) are oriented towards the increasing digitalisation of the process in question, supplementing the already existing solutions (such as the obligation to file electronic VAT return forms and SAF-T [PL: JPK] files).
Journal: Krytyka Prawa
- Issue Year: 11/2019
- Issue No: 2
- Page Range: 12-26
- Page Count: 14
- Language: Polish