| 000 | 01254nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181107183008.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_965107 _aMajdanska, Alicja |
|
| 245 | 4 |
_aThe potential of a standard audit file _b : a chance for coordinated VAT administration? _c Alicja Majdanska and Karol Dziwinski |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_948197 _aRECAUDACION |
|
| 650 | 4 |
_97307 _aADMINISTRACION TRIBUTARIA |
|
| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 700 | 1 |
_966680 _aDziwinski, Karol |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 10, October 2018, p. 582-594 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c139209 _d139209 |
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