文章基本信息

标题：IT Tools Used to Reduce the VAT Loophole– JPK_VAT, STIR, Split Payment Mechanism
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作者：Beata Hoza ; Adam Żabka
期刊名称：Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
印刷版ISSN：2543-9103
电子版ISSN：2543-411X
出版年度：2018
卷号：22
期号：3
页码：26-30
DOI：10.5604/01.3001.0012.7775
语种：English
出版社：Bielsko-Biała School of Finance and Law
摘要：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. In order to reduce the so called tax loopholes or gaps it is necessary to implement changes in the legal system which will allow to conduct data analysis through information technologies using control algorithms. When it comes to Poland, such analyses can be conducted thanks to the following tools: VAT Standard Audit File for Tax (SAF-T) – in Poland referred to as JPK_VAT file, STIR - the teleinformation system of KIR – the key entity of the Polish payment infrastructure, and the VAT split payment mechanism. The aim of the paper is to present the estimated value of the VAT loophole in Poland and other EU member states in the period 2015–2016, and to point to steps which aim at reducing the size of the gap through application of IT tools.
关键词：Value Added Tax;tax on goods and services;VAT loophole;JPK_VAT file;the split payment mechanism