SAF-T – raportarea care va îmbunătăți colectarea?

SAF-T – raportarea care va îmbunătăți colectarea?

Numărul 12, decembrie 2021  »  Fiscalitate

Dr. ec. Florin Andrei
drd. ec. Alina Petraș
Academia de Studii Economice din București

Rezumat: The aim of the research paper is to project a framework of the newly introduced reporting tool SAF-T. Based on the guidelines launched by OECD, different countries implemented the model as indicated or a customized one. The key question is whether the new reporting will increase the state revenues, as there will be more transparency and more online data reported by the companies. Poland and Hungary provided good results in increasing their revenues after the implementation of the tool. In Romania, the implementation is still in the early stage, while a quantitative model for analysis, if the reporting increased the revenues, could be developed in the future, based on the revenue results.
Clasificare JEL: H26, H61, H87 | Pagini: 52-56

Statistică: vizualizări rezumat 107 | descărcări PDF 230 | vizualizări PDF 89
   



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