IMPLEMENTATION STATUS OF STANDARD AUDIT FILE - TAX IN THE EUROPEAN UNION MEMBER STATES AND VALUE ADDED TAX GAP

Nicoleta-Cristina Matei (), Maria Zenovia Grigore () and Mihai Dumitru Nedelescu ()
Additional contact information
Nicoleta-Cristina Matei: Lecturer, PhD, Faculty of Economics and Business Administration „Nicolae Titulescu” University from Bucharest, Romania
Maria Zenovia Grigore: Associate professor, PhD, Faculty of Economics and Business Administration „Nicolae Titulescu” University from Bucharest, Romania
Mihai Dumitru Nedelescu: Lecturer, PhD, Faculty of Finance and Accounting, Romanian- American University, Bucharest, Romania

Global Economic Observer, 2025, vol. 13, issue 2, 112-119

Abstract: In Romania and across the European Union member states, steps have been and are being taken to improve the collection of revenues for national budgets, and implicitly for the EU budget. The efficiency of tax administration systems also depends on the electronic reporting used to declare taxpayers' transactions and tax obligations. Thus, in 2010, the OECD's Committee on Fiscal Affairs published the second version of the Standard Audit File for Tax (SAF-T) electronic reporting system, which is designed to contribute to the performance of effective audits by internal and external auditors and by tax authorities. SAF-T version 2.0 electronic reporting has been adopted by the EU Member States under review, in a limited or extended form, as appropriate. This article describes the stages of implementation of electronic reporting in various EU member states and analyzes the correlation between the stage of implementation and Value Added Tax (VAT) collection for the budget, with VAT revenues accounting for a significant share of total budget revenues.

Keywords: Standard Audit File for Tax; Value Added Tax gap; electronic reporting; European Union buget revenues; tax administration systems (search for similar items in EconPapers)
JEL-codes: F14 F50 F55 G11 H54 H77 (search for similar items in EconPapers)
Date: 2025-12
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.globeco.ro/wp-content/uploads/vol/spli ... ol13_no2_art_012.pdf First version, 2025 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntu:ntugeo:vol13-iss2-112-119

Access Statistics for this article

Global Economic Observer is currently edited by Serghei Margulescu and Simona Moagar-Poladian

More articles in Global Economic Observer from "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences Contact information at EDIRC., Institute for World Economy of the Romanian Academy
Bibliographic data for series maintained by Stefan Ciucu ( this e-mail address is bad, please contact ).