The Polish Clearing House System : A “Stir”ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges
Effective and deterrent methods of combating VAT fraud are crucial for the undisturbed functioning of EU internal market, provision of sound legal framework for taxpayers and protection of the integrity of the fiscal systems of the Member States. Artificial intelligence, algorithms and other technological developments involving big data analysis provide potent tools, which can assist tax administr
