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Autor
Auksztol Jerzy (University of Gdansk, Poland), Chomuszko Magdalena (Sage sp. z o.o, Warsaw, Poland)
Tytuł
A Data Control Framework for SAF-T Reporting : a Process-Based Approach
Źródło
Journal of Entrepreneurship, Management and Innovation (JEMI), 2020, vol. 16, nr 1, s. 13-40, rys., bibliogr. s. 37-40
Tytuł własny numeru
Business Process Management: Current Applications and the Challenges of Adoption
Słowa kluczowe
Podatek od wartości dodanej (VAT), Zarządzanie procesami biznesowymi, Kontrola finansowa, Zarządzanie ryzykiem, Zarządzanie jakością, Jednolity plik kontrolny, Systemy zarządzania przedsiębiorstwem, Język XML
Value Added Tax (VAT), Business Process Management (BPM), Financial control, Risk management, Quality management, Standard Audit File-Tax, Enterprise management systems, XML language
Uwagi
Klasyfikacja JEL: O31, M15, M48
streszcz., summ.
Abstrakt
W artykule prezentujemy innowacyjne podejście o charakterze procesowym mające na celu wsparcie przedsiębiorców w dostosowaniu się do nowych okoliczności powstałych po wprowadzeniu raportowania przy użyciu Jednolitego Pliku Kontrolnego (JPK), powodującego istotną zmianę stanowiska urzędów skarbowych w postępowaniach o unikaniu opodatkowania. Ciężar przeciwdziałania temu procederowi przeniesiono z administracji podatkowej na przedsiębiorców, zwiększając tym samym ryzyko kar finansowych i odpowiedzialności deliktowej. Jednak w tym samym momencie otworzyły się nowe możliwości wprowadzenia innowacyjnych koncepcji zarządzania w zakresie kontroli finansowej, audytu i zgodności podatkowej. Aby sprostać tym wyzwaniom wykorzystywano podejście procesowe jako platformę integrującą kluczowe koncepcje zarządzania ryzykiem i jakością oraz należytej staranności, które powszechnie analizowane były rozłącznie. Cel nasz osiągnęliśmy opracowując Szablon Postępowania przy Kontroli Danych dla JPK, który zaspokaja potrzebę wprowadzenie procedur wewnętrznej kontroli finansowej odpowiadającej nowym wymaganiom kontroli skarbowej. W pracy wykorzystano dwie metody badawcze: (1) badanie ankietowe oceniające efekty wdrożenia standardu JPK w przedsiębiorstwie oraz (2) podejście projektowe umożliwiające opracowanie rzeczonego szablonu postępowania. (abstrakt oryginalny)

We present an innovative process-based approach aimed at helping entrepreneurs to adapt to the new circumstances arising from the introduction of the Standard Audit File for Tax (SAF-T), which is changing the paradigm of tax authorities3 in dealing with tax non-compliance. The responsibility to protect against evaders has shifted significantly from tax administration towards entrepreneurs, increasing the risk of financial penalties and torts. Simultaneously, it has enabled the introduction of innovative management concepts in the field of financial inspection, auditing, and tax compliance. A process-based approach has been proposed to cope with the complex challenges the entrepreneurs and accountants are now facing in this subject. It is used as a framework for combining key management concepts, like due diligence and quality management, which are typically applied separately. We have achieved our goal by constructing a Data Control Framework (DCF) for SAF-T that addresses the need for the redesign of internal financial control procedures to meet the new requirements of a fiscal audit. Two research methods have been used in this paper: (1) a survey to assess the effects of the implementation of the SAF-T standard in the enterprise and (2) design science research (DSR) for building the proposed framework. (original abstract)
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Bibliografia
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Cytowane przez
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ISSN
2299-7075
Język
eng
URI / DOI
https://doi.org/10.7341/20201611
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