Fraud In Accounting And Taxation And Its Detection The Practice Of Central And Eastern European Countries
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Fraud In Accounting And Taxation And Its Detection The Practice Of Central And Eastern European Countries
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Author : Piotr Luty
language : en
Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Release Date : 2022-06-21
Fraud In Accounting And Taxation And Its Detection The Practice Of Central And Eastern European Countries written by Piotr Luty and has been published by Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-21 with Business & Economics categories.
Monografia jest drugą z trzech publikacji zaplanowanych w ramach projektu „Experience-sharing of Visegrad countries to tax avoidance activity”. Praca powstała przy współudziale autorów krajów Europy Środkowo-Wschodniej. Składa się z pięciu rozdziałów. W pierwszych trzech poruszana jest tematyka związana z różnymi sposobami wykrywania oszustw na podstawie sprawozdań finansowych spółek, z oceną ryzyka podatkowego, a także z wdrażaniem rozwiązań prawnych służących do minimalizowania unikania opodatkowania. Dwa ostatnie rozdziały poświęcone są robotyzacji i automatyzacji procesów rachunkowości w celu eliminowania nadużyć podatkowych oraz zaprezentowaniu nowych narzędzi do ujawniania oszustw podatkowych (w tym na podatku VAT).
Fraud In Accounting And Taxation And Its Detection
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Author : Piotr Luty
language : en
Publisher:
Release Date : 2022
Fraud In Accounting And Taxation And Its Detection written by Piotr Luty and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with categories.
The Detection Of Foreign Bribery
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-12-12
The Detection Of Foreign Bribery written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-12 with categories.
The OECD Anti-Bribery Convention focuses on enforcement through the criminalisation of foreign bribery but it is multidisciplinary and includes key requirements to combat money laundering, accounting fraud, and tax evasion connected to foreign bribery. The first step, however, in enforcing foreign bribery and related offences is effective detection. This study looks at the primary sources of detection for the foreign bribery offence and the role that certain public agencies and private sector actors can play in uncovering this crime. It examines the practices developed in different sectors and countries which have led to the successful detection of foreign bribery with a view to sharing good practices and improving countries’ capacity to detect and ultimately step-up efforts against transnational bribery. The study covers a wide range of potential sources for detecting foreign bribery: self-reporting; whistleblowers and whistleblower protection; confidential informants and cooperating witnesses; media and investigative journalism; tax authorities; financial intelligence units; other government agencies; criminal and other legal proceedings; international co-operation and professional advisers.
Handbook Of Research On Theory And Practice Of Financial Crimes
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Author : Rafay, Abdul
language : en
Publisher: IGI Global
Release Date : 2021-03-18
Handbook Of Research On Theory And Practice Of Financial Crimes written by Rafay, Abdul and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-18 with True Crime categories.
Black money and financial crime are emerging global phenomena. During the last few decades, corrupt financial practices were increasingly being monitored in many countries around the globe. Among a large number of problems is a lack of general awareness about all these issues among various stakeholders including researchers and practitioners. The Handbook of Research on Theory and Practice of Financial Crimes is a critical scholarly research publication that provides comprehensive research on all aspects of black money and financial crime in individual, organizational, and societal experiences. The book further examines the implications of white-collar crime and practices to enhance forensic audits on financial fraud and the effects on tax enforcement. Featuring a wide range of topics such as ethical leadership, cybercrime, and blockchain, this book is ideal for policymakers, academicians, business professionals, managers, IT specialists, researchers, and students.
Tackling Intra Community Vat Fraud
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Author :
language : en
Publisher:
Release Date : 2016
Tackling Intra Community Vat Fraud written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Fraud categories.
Managing Public Expenditure A Reference Book For Transition Countries
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2001-03-20
Managing Public Expenditure A Reference Book For Transition Countries written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-03-20 with categories.
Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages.
Vat Fraud And Evasion
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Author : Michael Keen
language : en
Publisher: International Monetary Fund
Release Date : 2007-02
Vat Fraud And Evasion written by Michael Keen and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-02 with Business & Economics categories.
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). This paper describes the main forms of noncompliance distinctive to a VAT, considers how they can be addressed, and assesses evidence on their extent in high-income countries. While the practical significance of current difficulties in the EU should not be over-stated, administrative measures alone may prove insufficient to deal with them, and a fundamental redesign of the VAT treatment of intra-community trade required. The current difficulties in the EU largely reflect circumstances that would not apply in the United States.
Designing A Tax Administration Reform Strategy
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Author : Ms.Katherine Baer
language : en
Publisher: International Monetary Fund
Release Date : 1997-03-01
Designing A Tax Administration Reform Strategy written by Ms.Katherine Baer and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-03-01 with Business & Economics categories.
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Harmful Tax Competition An Emerging Global Issue
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1998-05-19
Harmful Tax Competition An Emerging Global Issue written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-05-19 with categories.
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Powering The Digital Economy Opportunities And Risks Of Artificial Intelligence In Finance
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Author : El Bachir Boukherouaa
language : en
Publisher: International Monetary Fund
Release Date : 2021-10-22
Powering The Digital Economy Opportunities And Risks Of Artificial Intelligence In Finance written by El Bachir Boukherouaa and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-10-22 with Business & Economics categories.
This paper discusses the impact of the rapid adoption of artificial intelligence (AI) and machine learning (ML) in the financial sector. It highlights the benefits these technologies bring in terms of financial deepening and efficiency, while raising concerns about its potential in widening the digital divide between advanced and developing economies. The paper advances the discussion on the impact of this technology by distilling and categorizing the unique risks that it could pose to the integrity and stability of the financial system, policy challenges, and potential regulatory approaches. The evolving nature of this technology and its application in finance means that the full extent of its strengths and weaknesses is yet to be fully understood. Given the risk of unexpected pitfalls, countries will need to strengthen prudential oversight.