Krytyka Prawa. Niezależne studia nad prawem

Zmiany w zakresie kas rejestrujących jako przejaw działań zmierzających do uszczelniania systemu podatkowego

Adamczyk-Kaczmara, Sylwia


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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. Niezależne studia nad prawem 
Volume 11 
Issue 2 
Issue date 2019 
Type Article 
Language pl
Pagination 12-26
DOI 10.7206/kp.2080-1084.292
ISSN 2080-1084
eISSN 2450-7938