Koncepcje modernizacji systemu fiskalizacji na przykładzie wybranych państw

Abstract

In the article, based on the analysis of literature, the concept of modernization of the online fiscaliza-tion system on an example of selected countries was presented. For the purposes of this article, the authors proposed a proprietary definition of a new concept of online fiscalization and presents the effects of its functioning in selected countries. On the basis of the collected data, the online cash register system operating in Hungary and Croatia was compared as were the results of Polish condi-tions.

Keywords

• fiskalization online
• VAT gap
• cash register
• unregistered transactions