Automatic Tax Controller Concept Based on Saf-T

Malgorzata Mierzejewska
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Malgorzata Mierzejewska: Warsaw School of Economics, Poland

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Abstract: Characteristics of the problem Tax fraud is naturally a disadvantageous phenomenon because of the reduced state budget revenues and also because it does harm to the honest entrepreneurs, who adequately meet their tax liabilities, thanks to which they cumulate smaller funds to meet their own needs. Besides, the tax administration, forced by poor results of tax collection, carries out strict auditing to find the fraud entities and recover the lost revenues. Fiscal controls are carried out also in honest entrepreneurs, whose only sin (in view of a complicated tax system) may appear to be just a common mistake. Usually such controls are absorbing and disturb company in carrying out every day, fair business. From tax authorities point of view they are expensive and do not bring expected results ie. return of huge amounts not collected tax liabilities. Tax fraud and caused by this phenomenon tax gap has the greatest significance with regard to the VAT tax because this tax ensures the biggest budget revenue, besides the very construction of VAT in some cases "facilitates" the creation of the gap. Its considerable sizes will also be an obstacle to reduce a basic rate, and even may cause its rise. It is necessary to build mechanisms for updating models for each its type because of changing of modus operandi of tax fraud. Mechanisms of fraud detection should follow with fraud type changes, therefore automatic control system should be designed as a self-learning system.

Keywords: tax fraud; standard audit file tax; automatic tax control; tax gap; predictive models (search for similar items in EconPapers)
Date: 2017
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