Narzędzia informatyczne wykorzystywane w administracji skarbowej i ich wpływ na szczelność systemu podatkowego w Polsce w latach 2015–2019

The article presents the authors’ insights into the tax technology tools used by the Polish tax administration, such as artificial intelligence, algorithms, big data analysis, and other technological solutions to support enforcing tax compliance and prevent fraudulent actions. Without the implementation of these modern tax technologies such spectacular reduction of VAT gap in Poland, reconfirmed recently by the European Commission, would not be possible. Special attention is given to the Polish version of SAF-T and split pay­ment method as crucial tools for detection of tax irregularities. In the second part of the article the authors present, inter alia, the unique Polish Clearing House System STIR which is a system used to process data provided by banks and credit unions with the use of specific algorithms.

IPTEKS EFEKTIVITAS PENGOLAHAN DATA WAJIB PAJAK DENGAN APLIKASI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO

Tax has great benefits for the development of the Indonesian nation. This is because taxes are the biggest potential revenue in the country. Because taxes are direct receipts that can be processed to finance various kinds of state needs. Seeing the rapid development of technology, the Directorate General of Taxes (DGT) uses technology as an alternative channel of communication with tax payers. Therefore the Pratama Tax Office Manado relies heavily on Digital Technology in the form of electronic media and social media to facilitate processing of taxpayer data. The purpose of this study is to find out the effective processing of data with applications (software) under the supervision of the Directorate General of Tax Information System in collecting taxpayers at the Manado tax service office. Electronic media can be used to disseminate information relating to socialization, counseling and as a means of communication to the WP used by the DGT through socialization, letters, e-mail, websites and call centers. With the use of technology can improve work effectiveness, save time, effort and thought, and accelerate the flow of information for leaders to make decisions.Keywords: effectiveness, tax, technology, application

French voters will respond to reforms in the street

Subject Update on Macron’s reform agenda. Significance President Emmanuel Macron returned from the summer holidays with an approval rating of 31% in the latest opinion poll -- lower than that of former President Francois Hollande at this stage in his presidency. His control of parliament and ease with deploying executive orders should allow him to secure much of his reform agenda, but his growing unpopularity could see greater resistance to some of his changes. Impacts Macron’s worst opinion rating is with voters aged 18-24, whose unemployment rate (20%) is more than twice the national average. His EU agenda is unlikely to progress, with Berlin preferring to focus on the 2020-27 EU budget rather than options for the euro-area. Resistance from some EU member states over Macron’s call to tax technology companies will likely see this initiative go nowhere. Macron’s efforts to woo bankers fleeing Brexit and pitch France as an Artificial Intelligence powerhouse have yet to translate into growth.