IMPLEMENTATION STATUS OF STANDARD AUDIT FILE - TAX IN THE EUROPEAN UNION MEMBER STATES AND VALUE ADDED TAX GAP

In Romania and across the European Union member states, steps have been and are being taken to improve the collection of revenues for national budgets, and implicitly for the EU budget. The efficiency of tax administration systems also depends on the electronic reporting used to declare taxpayers' t...

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Detalhes bibliográficos

Principais autores:	NICOLETA-CRISTINA MATEI, MARIA ZENOVIA GRIGORE, MIHAI DUMITRU NEDELESCU
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Nicolae Titulescu University 2025-12-01
coleção:	Global Economic Observer
Assuntos:	standard audit file for tax value added tax gap electronic reporting european union buget revenues tax administration systems
Acesso em linha:	http://www.globeco.ro/wp-content/uploads/vol/split/vol_13_no_2/geo_2025_vol13_no2_art_012.pdf
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