The Resource The potential of a Standard Audit File - Tax in European Union : a chance for coordinated VAT administration?

The potential of a Standard Audit File - Tax in European Union : a chance for coordinated VAT administration?

Label
The potential of a Standard Audit File - Tax in European Union : a chance for coordinated VAT administration?
Title
The potential of a Standard Audit File - Tax in European Union : a chance for coordinated VAT administration?
Creator
Subject
Language
eng
Summary
In this article, the authors consider the potential for the introduction of a Standard Audit File - Tax (SAF-T) in the European Union with regard to VAT, and specifically whether this would offer opportunities to counter fraud and improve tax administration
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 10 ; p. 582-594
http://library.link/vocab/creatorName
  • Majdańska, A
  • Dziwiński, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • SAF-T
  • audit
  • VAT
  • automation
  • accounting
  • electronic filing
  • subsidiarity
  • proportionality
Label
The potential of a Standard Audit File - Tax in European Union : a chance for coordinated VAT administration?
Instantiates
Publication
Label
The potential of a Standard Audit File - Tax in European Union : a chance for coordinated VAT administration?
Publication

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