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Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

4/2017
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  9. 10.5604/01.3001.0014.8547 (2021)
  10. 10.5604/01.3001.0054.8681 (2024)
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Wdrożenie jednolitego pliku kontrolnego w praktyce działalności gospodarczej małych i średnich przedsiębiorstw


(THE IMPLEMENTATION OF AN AUDIT FILE FOR TAX IN PRACTIS ECONOMIC ACTIVITY Of SMALL AND MEDIUM SIZEd ENTERPRISES)
DOI: 10.18276/frfu.2017.88/1-25
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ISSN:2450-7741
eISSN:2300-4460
Authors: Joanna Góralska
Uniwersytet Szczeciński Wydział Nauk Ekonomicznych i Zarządzania
Keywords: Standard Audit File for Tax status of the company Tax Ordinance
Issue / book publication date:2017
Page range:9 (263-271)
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Abstract

Purpose – Aim of this article is to present the problems arising from the obligation to transfer les JPK_VAT for small and medium-sized enterprises. Design/methodology/approach – The study used classical research methods, such as the analysis of literature and methods of deduction and induction, as well as an interview survey was sent to 30 companies. Findings – Most of the surveyed managers of the business sector of small and medium-sized enterprises have trouble de ning their status as entrepreneurs and have a small knowledge of uniform control les. Originality/value – Article taken pertaining to the classi cation of enterprises according to the law on freedom of establishment and the problems associated with the implementation of uniform control les in the enterprise.

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