000			01971nab a2200289 c 4500
999			_c146560 _d146560
003			ES-MaIEF
005			20221014183524.0
007			ta
008			221014t2022 ne ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aLipniewicz, Rafal _959850
245	1	0	_aSplit payment mechanism as a VAT collection method _bevidence from Poland _c Rafał Lipniewicz
500			_aDisponible también en formato electrónico.
500			_aResumen
504			_aIncluye referencias bibliográficas
520			_aIn recent years, there has been a significant increase in the activity of states and international organizations (Organization for Economic Co-operation and Development (OECD), EU) when it comes to solutions that prevent tax frauds and limit tax evasion. The split payment is one of the mechanisms in the field of value added tax. In the European Union, this solution is still used to an extremely limited extent, in only a few Member States. This article analyses the effects of a big-scale implementation of the Split Payment Mechanism in Poland from the perspective of application of tax principles (primarily in the form of reducing the Value Added Tax (VAT) gap) as well as the compliance costs to this model of settling the value added tax. The aim of this article is to ascertain whether the split payment (SP) Mechanism is an effective tool to counteract VAT fraud and whether it can be recommended as a systemic tax solution in the European Union.
650		4	_aFRAUDE FISCAL _944482
650		4	_aEVASION FISCAL _944029
650		4	_aPAGOS FRACCIONADOS _947930
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aTRANSFERENCIAS _948591
650		4	_aLIQUIDEZ _953202
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
650		4	_aPOLONIA _948075
773	0		_9168128 _oOP 2141-B/2022/4 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 31, n. 4, August 2022, p. 219-230
942			_cART