Split payment mechanism and STIR : Selected tools for improving the efficiency of tax collection on goods and services in the Republic of Poland
The article describes two selected tools for improving the efficiency of tax collection on goods and services in Poland, which were introduced in 2017, namely split payment and STIR. The introduction of these tools was connected with the Ministry of Finance’s intensification of actions related to so...
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Format: | Article |
Language: | English |
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Universitas-Győr Nonprofit Ltd.
2022-12-01
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Series: | Institutiones Administrationis |
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Online Access: | https://administrativescience.com/index.php/instadm/article/view/33/46 |