Tax Avoidance, Fraud Detection and Related Accounting Issues: Insights from the Visegrad Group Countries

Spis treści ebooka

Introduction (Piotr Luty) 4
1. The motives for tax avoidance (Dominika Florek) 7
1.1. Introduction 7
1.2. Classification of tax avoidance motives 7
1.3. Principal psychological factors influencing tax avoidance 11
1.4. Conclusions 17
References 18
2. Types of tax burden reduction, types of tax burden optimisation and its results –  a literature review (Anna Fuks, Patrycja Świerczek-Dutka)
2.1.Introduction 21
2.2.Tax burden optimisation in international publications from SCOPUS 22
2.3.Tax burden optimisation under Polish tax law in Polish publications 25
2.4.Conclusions 28
References 29
3. Accounting for corporate income tax and identifying manipulation in Visegrad Group countries
(Hana Bohušova) 32
3.1.Introduction 32
3.2.The relation between financial reporting and corporate income tax 33
3.3.Accounting systems in the Visegrad Group countries 33
3.4.Methods of identifying the manipulation of financial statements in the Visegrad Group countries
3.5.Conclusions 39
References 40
4.A review of the adopted business model of tax  solutions influencing the private equity and venture capital activity in selected countries (Ilona Fałat-Kilijańska) 46
4.1.Introduction 46
4.2.The definition and role of private equity funds 46
4.3.General rules for private equity and venture capital fund taxation 53
4.4.Legal forms of private equity and venture capital business and tax regimes in the Visegrad Group member states 55
4.5. European ideas for the strengthening of private equity and venture capital activity 70
4.6.Conclusions 73
References 74
5.Tax fraud detection in accommodation services (Pavel Semerád, Lucie Semerádová, Michal Radvan) 78
5.1.Introduction 78
5.2.The background of tax frauds in Czech Republic in COVID times 79
5.3.The model examples of entrepreneurs 81
5.4.Conclusions 86
References 86
6. 6.Using Benford’s law to detect anomalies in the taxpayers’ behaviour on the example of Polish income taxes (Piotr Luty) 91
6.1.Introduction 91
6.2.Literature review and hypothesis development on Benford’s law application 91
6.3.Research method and sample 94
6.4.The research results. Distributions conformity in 2018-2020 97
6.5.Conclusions 101
References 102
Summary 103

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