Anti-corruption audit as an imperative of effective environmental management

Назарова, Каріна; Nezhyva, Mariia; Hordopolov, Volodymyr; Mysiuk, Viktoriia

doi:10.1051/matecconf/202133901011

Cited by 2 publications

(1 citation statement)

References 17 publications

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“…L. Bondarchuk, V. Burdeynyy [3] examines consulting services as a tool in business management. N. Bogomolova, V. Chernii [4], K. Nazarova, et al [5,6] investigate forensic services and anti-corruption audit in the system of guaranteeing the economic security of business structures in the conditions of global transformations. O. Shyrokopoyas [7] investigates the process of accounting for services in the field of business security.…”

Section: Literature Reviewmentioning

confidence: 99%

Tax Audit to Ensure Business Prosperity: Trends and Perspectives

Olendiy,

Nazarova,

Nezhyva

et al. 2023

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The study identifies key trends impacting the business services industry in 2023, including the strong post-pandemic recovery of demand, increased demand for recruitment services, and increased funding for R&D. The research highlights the growing importance of tax audit in the business development process, as evidenced by the increasing share of advisory audit services and tax consulting in the global market. The study presents the global tax audit turnover, indicating its growth and popularity in the business services industry. The research examines the fastest-growing business services markets, with China being the fastest-growing market in terms of absolute and CAGR growth. The study discusses the dominance of accounting and audit companies in the top 10 list of leading companies in the business services industry, emphasizing the significance of audit, tax, and advisory services. The research emphasizes the need for tax audit services in the current business environment, where constant changes and increasing information turnover make it challenging for businesses to adapt. The research highlights the importance of tax audit in financial control for business owners and international companies operating in Ukraine, as well as its role in tax optimization and planning. The study identifies business trends that require auditors to be prepared to provide tax audit and tax optimization services, including the adoption of automation and artificial intelligence, personalized offers, and the adoption of value-based business models. The scientific novelty of the study lies in its comprehensive analysis of the current state and future trends in the business services industry, with a specific focus on tax audits. The study provides insights into the growing demand for tax audit services, the challenges and opportunities in the industry, and the potential for tax optimization and planning. It contributes to the existing literature by highlighting the significance of tax audits in ensuring business prosperity and offering recommendations for improving the organizational and methodological aspects of tax audits in the business services sector.

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Section: Literature Reviewmentioning

confidence: 99%

Tax Audit to Ensure Business Prosperity: Trends and Perspectives

Olendiy,

Nazarova,

Nezhyva

et al. 2023

ФКДПТП

Self Cite

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Operational and technical measures in counteracting bribery-related corruption offences

Hribov¹

2022

Naukovij vìsnik Nacìonalʹnoï akademìï vnutrìšnìh sprav

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Legislators and developers of by-laws and regulations, theorists and practitioners consider anti-corruption as one of the priorities of Ukraine's domestic policy. However, the work of law enforcement agencies in detecting and investigating corruption offences is not sufficiently productive. But it is in the legal regulation of operational and technical measures and covert investigative actions that several problems have accumulated, which determines the relevance of this study. The purpose of the work is to outline the range of problems of legal regulation and the practical application of operational and technical measures and relevant covert investigative actions in combating corruption offences related to bribery. The methodological tools are chosen according to the chosen purpose and considering the object and subject of the study. The study is based on the general dialectical method of cognition, which is used to explore social and legal phenomena and processes, and to establish their connections with the work of operational and investigative units of law enforcement agencies, prosecutors and courts. In addition, general scientific and specific methods of legal science were used, including: logical-legal (dogmatic); system-structural; comparative legal and comparative; and sociological. It is substantiated that a necessary condition for increasing the efficiency of the application of operational and technical measures and relevant covert investigative actions in combating corruption offences is the specification and detailing of legislative provisions that establish the content and procedure for conducting some activities. The law should define all operational and technical measures (and relevant covert investigative (search) actions), clearly distinguishing between audio, and video control of: a person; a publicly inaccessible place; a publicly accessible place, and visual surveillance of a publicly accessible place using photography, video recording and special technical means for surveillance. The practical value of the work is conditioned upon the prospects of using the results

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Anti-corruption audit as an imperative of effective environmental management

Cited by 2 publications

References 17 publications

Tax Audit to Ensure Business Prosperity: Trends and Perspectives

Tax Audit to Ensure Business Prosperity: Trends and Perspectives

Operational and technical measures in counteracting bribery-related corruption offences

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