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Description
Among the methods used by individual countries in norder to seal the tax collection the introduction of the Standard Audit File for Tax is one of the most important ones.
OECD has introduced a model of agreed (comparable) logical structure in which taxpayers, at the request of tax authorities, provide their own tax books, both in full and in selected areas, and the required source of evidence. Such standardized format for the exchange of information, prepared in XML format, was proposed as the Standard Audit File for Tax (SAF-T) in 2005 and then in 2010. The Guidance Note, SAF-T file was proposed as part of the plan to increase effectiveness of tax audits.
Portugal was the first to use this format in 2008. The models for introducing the Standard Audit File for Tax (JPK) in Poland were derived not only from the SAF-T structure itself, but also from the experience of the countries that introduced similar solutions earlier.
The following dataset includes information on the specific dates of introduction as well as the name of the standard in selected OECD countries.
Dataset file
hexmd5(md5(part1)+md5(part2)+...)-{parts_count} where a single part of the file is 512 MB in size.Example script for calculation:
https://github.com/antespi/s3md5
File details
- License:
-
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CC BYAttribution
Details
- Year of publication:
- 2020
- Verification date:
- 2021-01-04
- Creation date:
- 2019
- Dataset language:
- English
- Fields of science:
-
- economics and finance (Social studies)
- DOI:
- DOI ID 10.34808/z9tg-0x11 open in new tab
- Verified by:
- Gdańsk University of Technology
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