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STANDARD AUDIT FILE – EXPERIENCES FROM POLAND

A. Ferens

Abstract

Background: The Standard Audit File (SAF) involves the use of information systems and databases to send detailed tax data to the tax office and the Ministry of Finance. The role of SAF is constantly growing. Tax information is of great importance for this information. In Poland are many problems for methods of obtaining this information using the existing IT accounting. Not only does the universality of the SAF bring favorable solutions for the state and business entities. However, a swift decision about the obligatory nature of SAF and the lack of guidelines in its application resulted in many difficulties in Poland. Methods: The author used literature analysis in the field of tax information and The SAF, and on this basis, applied the analysis and synthesis method. Own research and observations carried out in the power industry entity were also used Conclusions: Above analysis shows, the introduction of the SAF involves reorganization of the accounting system of business entities. A short time to prepare IT systems for new requirements is associated with high costs of their modification. The need to replace existing computer software with a new one is particularly expensive for entities. As the most important benefit from the introduction of SAF for business entities, there should be listed: shortening the time of tax inspections and, consequently, reducing their nuisance. Moreover, the introduction of integrated information systems is an undoubted advantage for entities. The Autor identify the benefits and disadvanatges of implementing integrated systems in the finance and accounting departments.

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DOI resolver: doi.org/10.5593/sgemsocial2018/1.5/S05.114

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