Majdanska, Alicja
The potential of a standard audit file : a chance for coordinated VAT administration? / Alicja Majdanska and Karol Dziwinski .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors consider the potential for the introduction of a Standard Audit File - Tax in the European Union with regard to VAT, and specifically whether this would offer opportunities to counter fraud and improve tax administration.
IMPUESTO SOBRE EL VALOR AÑADIDO
RECAUDACION
ADMINISTRACION TRIBUTARIA
ARMONIZACION FISCAL
UNION EUROPEA
Dziwinski, Karol
Bulletin for International Taxation 0007-4624 v. 72, n. 10, October 2018, p. 582-594
The potential of a standard audit file : a chance for coordinated VAT administration? / Alicja Majdanska and Karol Dziwinski .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors consider the potential for the introduction of a Standard Audit File - Tax in the European Union with regard to VAT, and specifically whether this would offer opportunities to counter fraud and improve tax administration.
IMPUESTO SOBRE EL VALOR AÑADIDO
RECAUDACION
ADMINISTRACION TRIBUTARIA
ARMONIZACION FISCAL
UNION EUROPEA
Dziwinski, Karol
Bulletin for International Taxation 0007-4624 v. 72, n. 10, October 2018, p. 582-594