Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia

Spis treści książki

Introduction (Piotr Luty)    4
1    Possible way of fraud detection in accounting  and  financial reporting (Hana Bohušová)    8
Introduction    8
1.1    Relation of Accounting and Taxation as a starting point for a reason for fraud and manipulation identification    9
1.2    Accounting system and Tax relations    11
1.3    Financial statements Manipulation and Fraud    14
1.3    The research in the area of FSF    16
1.4    FSF  Detection Methods    16
1.5    Possible application of FSF detection methods in particulars systems    32
1.6    Conclusion    34
References    34
2    Effects of GAAR clause – the Polish perspective (Alicja Brodzka, Krzysztof Biernacki)    41
2.1    Introduction    41
2.2    GAAR clause in Poland    42
2.3    Tax risk in Poland and instruments of its minimization    46
2.4    Individual interpretations and the GAAR clause    50
2.5    Conclusions    53
References    54
3    Anti-avoidance rules in the fiscal law. Evidence of Russia (Joanna Koczar, Venera Vagizova, Gubaidullina Albina)    57
3.1    Introduction    57
3.2    Formation of the anti-avoidance norms functioning system in the Russian tax law    58
3.3    Conclusions    76
References    77
4    Robotics and automation for accounting and tax purposes (Lucie Semerádová, Pavel Semerád)    79
4.1    Introduction    79
4.2    Theoretical background    80
4.3    Results and discussion    83
4.4    Conclusion    89
References    91
5    Modern technologies for VAT fraud detection (Paweł Siarka, Anna Chojnacka-Komorowska)    94
5.1    Introduction    94
5.2    Vat fraud detection or new technology in the taxation area    95
5.3    Multisignature and blockchain in VAT collection process    97
5.4    Conclusions    102
References    103
Summary    105

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