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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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).

Metadata

Journal Krytyka Prawa. Niezależne studia nad prawem 
Volume 11 
Issue 2 
Issue date 2019 
Type Article 
Language en
Pagination 27-39
DOI 10.7206/kp.2080-1084.293
ORCID Adamczyk-Kaczmara, S.: 0000-0002-4778-3706
ISSN 2080-1084
eISSN 2450-7938