Krytyka Prawa. Niezależne studia nad prawem

Changes Concerning Cash Registers as a Manifestation of Measures to Tighten the Tax System

Adamczyk-Kaczmara, Sylwia

Deloitte

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pobrano 56 razy

Abstrakt

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).

Metadane

Czasopismo Krytyka Prawa. Niezależne studia nad prawem 
Tom 11 
Numer 2 
Data wydania 6/2019 
Typ Article 
Język en
Paginacja 27-39
DOI 10.7206/kp.2080-1084.293
ISSN 2080-1084
eISSN 2450-7938