Title:

VAT Control Statement

Creator:

Semerád, Pavel ; Semerádová, Lucie ; Hospodková, Petra

Contributor:

Chuy, Iryna. Redakcja ; Lakatos, Vilmos. Redakcja ; Luty, Piotr. Redakcja

Subject and Keywords:

tax fraud ; fraud detection ; bank account blocking ; occupational fraud ; carousel fraud

Description:

Wroclaw: Publishing House of Wroclaw University of Economics and Business, 2025, s. 85-93

Abstrakt:

[This book highlights the lessons learned from the V4 countries and Ukraine, offering a comparative perspective on regulatory frameworks, enforcement mechanisms, and technological advancements in fraud detection. Each chapter examines a specific aspect of fraud detection, offering theoretical insights, empirical research and case studies that illustrate both the challenges and best practices in combating fraudulent activities. Chapter 1 explores the role of artificial intelligence (AI) in tax fraud detection. Chapter 2 investigates tax security and its vulnerabilities. In Chapter 3 the author focuses on occupational fraud, a major issue affecting both private and public sectors. Chapter 4 scrutinizes creative accounting practices, a deceitful technique used by businesses to manipulate financial statements. Chapter 5 studies Ukraine’s regulatory framework, the war’s effects on financial reporting, and the barriers to achieving accounting transparency. In Chapter 6 the author addresses the controversial issue of bank account blocking by tax authorities. Chapters 7 and 8 explore VAT fraud, particularly carousel fraud, one of the most damaging types of tax fraud in the EU. Chapter 9 shifts the focus to corporate anti-corruption efforts through non-financial reporting. Chapter 10 provides recommendations for fighting corruption, CIT fraud, PIT fraud, VAT fraud, money laundering and using AI and modern tools for preventing fraud. By bringing together academic research, policy analysis, and real-world case studies, this book aims to bridge the gap between theory and practice in fraud detection.] z zapowiedzi

Publisher:

Publishing House of Wroclaw University of Economics and Business

Place of publication:

Wroclaw

Date:

2025

Resource Type:

rozdział

Resource Identifier:

doi:10.15611/2025.40.5.07

Language:

eng

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-SA 4.0

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

The project ”Experience sharing of V4 against the shadow economy, corruption and tax avoidance in Ukraine” isco-financed by the Governments of Czechia, Hungary, Poland and Slovakia through Visegrad Grants from International Visegrad Fund. The mission of the fund is to advance ideas for sustainable regional cooperation in Central Europe.