000			01772nab a22002777c 4500
999			_c146322 _d146322
003			ES-MaIEF
005			20221004153756.0
007			ta
008			220906t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aSarnowski, Jan _969976
245	1	1	_a“Cashless taxpayer” _helectrónico _ban innovative tool to stimulate reduction of the shadow economy in Poland _c Jan Sarnowski and Paweł Selera
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aPromoting electronic payments and a cashless economy is an important factor in reducing the shadow economy, increasing VAT collection and reducing VAT fraud. Starting from 1 January 2022, Poland joins pioneer countries in constructing tax incentives for cashless payments. So-called “cashless taxpayers” gain a very important advantage: the refund of VAT in 15 days. Poland puts technological tools at the taxable persons’ disposal that, without involving them, will verify whether they have met the criteria for the application of the preferential tax refund scheme on the basis of the data submitted online to the tax administration. Thanks to new technologies and the digitalization of the Polish tax administration such ambitious programmes are possible.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aECONOMIA OCULTA _943113
650		4	_aADMINISTRACION TRIBUTARIA _97307
650		4	_aFRAUDE FISCAL _944482
650		4	_aPOLONIA _948075
700	1		_aSelera, Pawel _959849
773	0		_9167830 _oIVM/2022/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 1, p. 7-17
942			_cRE