The potential of a standard audit file : a chance for coordinated VAT administration? Alicja Majdanska and Karol Dziwinski
By: Majdanska, Alicja
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Contributor(s): Dziwinski, Karol.
Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | RECAUDACION | ADMINISTRACION TRIBUTARIA | ARMONIZACION FISCAL | UNION EUROPEAOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 10, October 2018, p. 582-594Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/10-3 (Browse shelf) | Available | BIT/2018/10-3 |
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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.
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