Publication
THE IMPLEMENTATION OF THE STANDARD AUDIT FILE – TAX IN POLAND IN THE OPINION OF ACCOUNTANTS AND HEADS OF ECONOMIC UNITS
(STEF92 Technology, 2018, R. Huterski, G. Voss, A. Huterska)
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The IT technology solution supporting VAT collection popularised by OECD known as the Standard Audit File–Tax (SAF-T) raises many challenges for businesses bound to use it. The aim of the article is to interpret the conclusions drawn from the survey evaluation of SAF-T implementation in Poland conducted by accountants and heads of economic units. For the reasons presented in this article, SAF-T used in Poland (and probably in many other countries as well) currently may appear to be a transitional, not a permanen...
SOCIAL SCIENCES: Section Economics and Finance2018