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IT Tools Used to Reduce the VAT Loophole– JPK_VAT, STIR, Split Payment Mechanism. [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018
Tax leakage is a challenge for fiscal organs in many countries which make use of the Value Added Tax (VAT) in their tax system. It is a widespread phenomenon also in Poland.
Adam Żabka, Beata Hoza
doaj   +12 more sources

Split payment mechanism and STIR : Selected tools for improving the efficiency of tax collection on goods and services in the Republic of Poland [PDF]

open access: yesInstitutiones Administrationis, 2022
The article describes two selected tools for improving the efficiency of tax collection on goods and services in Poland, which were introduced in 2017, namely split payment and STIR.
Artur Halasz
doaj   +5 more sources

CONTROVERSIES ON THE APPLICATION OF THE VAT SPLIT PAYMENT MECHANISM [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2017
Taking into account the urgent need to attract additional amounts to the state budget to cover the increased budget expenditures involved in the implementation of the government program, by the end of August 2017, the Government of Romania adopted an ...
PALIU – POPA LUCIA
doaj   +3 more sources

INTRODUCTION OF VAT SPLIT PAYMENT MECHANISM IN ROMANIA – COMPULSORY VERSUS OPTIONALLY [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2017
The objective of this article is to analyze the implications of introducing the VAT split payment mechanism in Romania, as it is regulated, as a compulsory system, through GO 23/2017 respectively, as well as in the case of the modification of the ...
ECOBICI NICOLAE , BUȘAN GABRIELA
doaj   +3 more sources

THE VAT SPLIT-PAYMENT MECHANISM, MEASURE FOR COMBATING TAX EVASION IN ROMANIA [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2017
The need to improve the methods of collecting and detecting value-added tax amounts is an increasingly difficult process for tax authorities. In this respect, a rigorous analysis of the ways in which the state manages to prevent or combat VAT evasion ...
IONUT - GHEORGHE CARAUS   +3 more
doaj   +3 more sources

IT Tools Used to Reduce the VAT Loophole– JPK_VAT, STIR, Split Payment Mechanism. [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
Tax leakage is a challenge for fiscal organs in many countries which make use of the Value Added Tax (VAT) in their tax system. It is a widespread phenomenon also in Poland.
Adam Żabka, Beata Hoza
doaj   +21 more sources

Avrupa Birliği Üye Devletlerinin Katma Değer Vergisinde Bölünmüş Ödeme Mekanizması- Split Payment Mechanism

open access: yesAnkara Avrupa Calismalari Dergisi
Çalışma, hızla dijitalleşen günümüz ekonomisinde, Avrupa Birliği katma değer vergisi sisteminin kaçakçılığa karşı savunmasız kalması ile nihai katma değer vergisi sistemine geçerken; Avrupa Birliği üye devletlerinin katma değer vergisi kaçakçılığı ile mücadelede daha etkin yolları araştırmasına dayanmakta ve alternatif tahsilat yöntemlerinden bölünmüş ...
Tuğçe Akdemir
openaire   +5 more sources

The asymmetric perception of the modernization of money turnover in the vector of changing the economic structure

open access: yesИнтеллект. Инновации. Инвестиции, 2023
Under the modern conditions of severe sanctions pressure the currency transfer is the main weapon of information and trade wars, going beyond the influence of the currency sphere.
E. I. Dyudikova
doaj   +1 more source

Examining healthcare purchasing arrangements for strategic purchasing in Nigeria: a case study of the Imo state healthcare system

open access: yesHealth Research Policy and Systems, 2022
Background Strategic healthcare purchasing (SHP), as a critical function of health financing, enhances the optimal attainment of health system goals through the efficient use of financial resources.
Charles Ezenduka   +3 more
doaj   +1 more source

Toward seamless taxation through a split payment mechanism on the marketplace and Quick Response (QR) payment system

open access: yesScientax, 2023
The rapid development in Indonesia's digital economy offers both challenges and prospects for the Directorate General of Taxes (DGT) in tax collection. Despite the intricacy of monitoring digital transactions, their electronic data can be efficiently collated.
openaire   +1 more source

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