A data control framework for SAF-T reporting: A process-based approach
Jerzy Auksztol () and
Magdalena Chomuszko ()
Additional contact information
Jerzy Auksztol: University of Gdansk â€“ Faculty of Management, ul. Armii Krajowej 101, 81-824 Sopot, Poland
Magdalena Chomuszko: Sage sp. z o.o., Al. Jerozolimskie 132, 02-305, Warsaw, Poland
Journal of Entrepreneurship, Management and Innovation, 2020, vol. 16, issue 1, 13-40
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.
Keywords: Value Added Tax (VAT); VAT gap; VAT carousel; process-based approach; business process management; financial control; risk management; quality management; due diligence; Standard Audit File for Tax (SAF-T); dataset for accounting research; enterprise information systems; eXtensible Markup Language (XML) (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
https://jemi.edu.pl/uploadedFiles/file/all-issues/ ... e1_2020_Article1.pdf (application/pdf)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:aae:journl:v:16:y:2020:i:1:p:13-40
Access Statistics for this article
More articles in Journal of Entrepreneurship, Management and Innovation from Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione"
Bibliographic data for series maintained by Anna Ujwary-Gil ().