A data control framework for SAF-T reporting : a process-based approach
Jerzy Auksztol, Magdalena Chomuszko
| Year of publication: |
2020
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|---|---|
| Authors: | Auksztol, Jerzy ; Chomuszko, Magdalena |
| Published in: |
Journal of entrepreneurship, management and innovation : JEMI. - Nowy Sącz : Wyższa szkoła biznesu, ISSN 2299-7326, ZDB-ID 2650169-7. - Vol. 16.2020, 1, p. 13-40
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| Subject: | 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) | Umsatzsteuer | Sales tax | Prozessmanagement | Business process management | Qualitätsmanagement | Quality management | Betriebliches Informationssystem | Business intelligence system | Risikomanagement | Risk management | Elektronischer Datenaustausch | Electronic data interchange |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.7341/20201611 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012265820