- Tytuł:
- Tax administration and risk management in the digital age
- Autorzy:
- Lipniewicz, R.
- Powiązania:
- https://bibliotekanauki.pl/articles/95157.pdf
- Data publikacji:
- 2017
- Wydawca:
- Szkoła Główna Gospodarstwa Wiejskiego w Warszawie. Wydawnictwo Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie
- Tematy:
-
tax administration
tax risk management
e-commerce
tax jurisdiction - Opis:
- Tax administrations have to deal with a large number of risks. These may concern the risk of non-compliance, including risk of tax fraud. The main purpose of this paper is to show how the Internet business models effect on tax administration in the context of risk management. The research problem analysed in the article concerns the adequacy of analytical and control tools used today by tax administration of OECD member countries to counter the phenomenon of tax avoidance using computer networks in business activity. The purpose of research problem framed this way is to verify whether reducing the negative effects of tax avoidance in connection with the digital economy development and ‘dematerialisation’ of many aspects of business activity requires nothing more than making organizational changes in tax administration operations, or whether it is necessary to introduce substantial changes in tax law to adjust legal standards to the requirements of the ‘new economy’. The research integrates a variety of theoretical frameworks and relates to legislation governing tax procedure in OECD member countries, with references made to actions taken by Polish tax authorities. To achieve the goals set, the methods of analysis and criticism of specialist literature and documents, in particular reports published by the OECD, the EU and the Polish Ministry of Finance, will be primarily used.
- Źródło:
-
Information Systems in Management; 2017, 6, 1; 26-37
2084-5537
2544-1728 - Pojawia się w:
- Information Systems in Management
- Dostawca treści:
- Biblioteka Nauki
Artykuł