Naslov
Accounting and Legal Aspects of Tax Evasion

Autori
Filipović, Ivica ; Šušak, Toni

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), stručni

Izvornik
CIET 2020 / Kovačević, Tonko ; Akrap, Ivan - Split, 2020, 399-403

ISBN
978-953-7220-52-5

Skup
4th Contemporary Issues In Economy & Technology (CIET 2020)

Mjesto i datum
Split, Hrvatska, 29.05.2020

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Recenziran

Ključne riječi
accounting manipulation ; criminal law ; financial statement fraud ; tax evasion

Sažetak
From scientific and professional point of view, tax evasion is multidisciplinary problem that significantly deprives countries of budgetary resources. Preventive action to reduce its incidence has crossed national borders and, in modern times, concerted efforts are being taken to combat it at supranational and global level. It is considered to be the most intense activity aimed at reducing tax liability, given that it involves unlawful acts which imply criminal liability. Unlike tax avoidance which is based on more sophisticated activities of exploiting legal loopholes, tax evasion transactions are generally less complex. In context of companies’ business activities, the field of tax evasion is intrinsically interrelated to manipulations in accounting records. Therefore, in addition to the conceptual definition of tax evasion, its modalities and the relevant legal regulations that seek to discourage it, this paper will also provide an overview of accounting manipulations that are in function of tax evasion.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA