Fraud in Accounting and Taxation and Its Detection. The Practice of Central and Eastern European Countries

Spis treści książki

Introduction (Piotr Luty) 9
1. Possible way of fraud detection in accounting and financial reporting (Hana Bohušová) 15
1.1. Introduction 15
1.2. Relation between accounting and taxation as a starting point for fraud and manipulation identification 16
1.3. Accounting system and tax relations 18
1.4. Financial statements – manipulation and fraud 21
1.5. Research in the area of FSF 22
1.6. FSF detection methods 23
1.7. Possible application of FSF detection methods in particular systems 37
1.8. Conclusions 39
References 41
2. Effects of the GAAR clause – the Polish perspective (Alicja Brodzka, Krzysztof Biernacki) 47
2.1. Introduction 47
2.2. The GAAR clause in Poland 48
2.3. Tax risk in Poland and instruments of its minimization 51
2.4. Individual interpretations and the GAAR clause 56
2.5. Conclusions 58
References 59
3. Anti-avoidance rules in the fiscal law. Evidence of Russia (Joanna Koczar, Venera Vagizova, Albina Gubaidullina) 61
3.1. Introduction 61
3.2. Formation of the anti-avoidance norms functioning system in the Russian tax law 62
3.3. Conclusions 79
References 80
4. Robotics and automation for accounting and tax purposes (Lucie Semerádová, Pavel Semerád) 81
4.1. Introduction 81
4.2. Theoretical background 82
4.3. Results and discussion 85
4.4. Conclusions 91
References 92
5. Modern technologies for VAT fraud detection (Paweł Siarka, Anna Chojnacka-Komorowska) 95
5.1 Introduction 95
5.2 VAT fraud detection or new technology in the taxation area 96
5.3 Multisignature and blockchain in VAT collection process 98
5.4 Conclusions 103
References 103
Summary 105
List of figures 107
List of tables 107

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