Art Original
Fraud in Accounting and Taxation and Its Detection
Tax
avoidance is a common phenomenon, and breaking the law in this area is a crime.
The number of publications in SCOPUS is evidence of this (search for the phrases
„tax avoidance“, „tax evasion“, „tax frauds“). Since 1930, 4,199 publications on
this topic have been written. The introduction of restrictions by states in the
taxation of their activities will always cause dissatisfaction in a large group of
citizens, leading to the tax avoidance phenomena. This monograph focuses on the
description of tax avoidance in countries with a similar history, i.e. in Central and
Eastern Europe, with particular emphasis on the countries of the Visegrad Group.
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