Detection of tax evasion using tax audits in the Slovak Republic

Víghová, Agneša

doi:10.9770/jesi.2022.10.1(11)

Cited by 2 publications

(1 citation statement)

References 12 publications

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“…However, the VAT difference is extended by a reverse charge mechanism for goods, final consumption, imports, and the implicit rate of consumption taxes. Víghová (2022) analyzed tax evasion, which represents a predominant issue in the European Union, leading to substantial revenue losses. Value-added tax (VAT) is the most widespread type of tax evasion.…”

Section: Approaches Regarding the Regulatory Role Of Vat In The Economymentioning

confidence: 99%

Modelling the Impact of VAT Fiscality on Branch-Level Performance in the Construction Industry—Evidence from Romania

Badiu (Cazacu),

Bărbuță-Mișu,

Chirita

et al. 2024

Economies

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Fiscal policy stands as a crucial pillar of economic development through its economic financing function. The regulatory effects of fiscality have been shown to reduce the ripple effects of uncertainties on economic growth within the EU. Unlike the average European economy, the Romanian economy has exhibited particularities concerning economic growth (ranking highly in economic growth among European nations in absolute terms), partly due to a more assertive fiscal policy applied to a consumption-based economy affected by hyperinflation (especially in the last five calendar years). The research issue stems from the premise of the lack of predictability in Romanian fiscal policy and its implications for the business environment. Our aim is to develop an econometric model of the fiscal effects of VAT on the business performance of the construction sector in Romania for the period 2010–2021. The methods employed involve empirical analysis and the development of consolidated industry-level databases followed by econometric modeling using the multiple linear regression method. The results of the research demonstrate that financial independence and solvency promote excessive taxation in emerging markets and developing countries, such as Romania, being correlated with the macroeconomic evolution of the respective state. Additionally, the results indicate that tax pressure can constitute a barrier to the sustainable development of firms, with direct repercussions for consumers. Attractiveness to investors is also affected, remaining a priority for companies. The study’s findings will enable the identification of the main impediments and opportunities brought about by VAT taxation on branch-level performance, proving useful for construction sector managers and fiscal policy makers in fostering sustainable industry development and establishing a sustainable fiscal regime to safeguard investors.

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Section: Approaches Regarding the Regulatory Role Of Vat In The Economymentioning

confidence: 99%

Modelling the Impact of VAT Fiscality on Branch-Level Performance in the Construction Industry—Evidence from Romania

Badiu (Cazacu),

Bărbuță-Mișu,

Chirita

et al. 2024

Economies

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Features of the Process of Evidence in Criminal Cases Evancation of Payment for Taxes from Organizations

Bukenessov,

Kalmaganbetova,

Seitzhanov

et al. 2023

J. of Law and Sust. Develop.

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Objective: The study of the features of the process of proof in criminal cases of tax evasion from organizations. Theoretical framework: Theoretical materials were based on international scientific publications, reports, and scientific papers. And also for a more complete and objective presentation of the problem being studied, practical materials from criminal cases were used. Method: It is a method to analyze the knowledge of the general patterns that characterize the evidentiary process in criminal cases of tax evasion. The methods of deduction and inducement made it possible to highlight the problematic aspects and characteristics of the investigation of evidence in criminal cases of tax evasion in criminal cases of tax evasion. Results and conclusion: Different points of view on the determinants of tax crimes are taken into account, taking into account macro factors, moving to microregulatory factors and moving to an additional need for sanction of some tax evasion actions.The author concludes that there is a need to improve the standards of legislation in order to deal effectively with tax offences. Originality/value: In criminal cases of tax evasion, the characteristics, procedure and mandatory points of the proof process of the entities are analyzed, which will allow us to identify many relevant circumstances. This type of crime greatly damages the budget of the Kazakhstan, and nowadays it has a great tendency for the problems of investigating tax crimes and one of its most dangerous manifestations, tax evasion, to be significant.

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Detection of tax evasion using tax audits in the Slovak Republic

Cited by 2 publications

References 12 publications

Modelling the Impact of VAT Fiscality on Branch-Level Performance in the Construction Industry—Evidence from Romania

Modelling the Impact of VAT Fiscality on Branch-Level Performance in the Construction Industry—Evidence from Romania

Features of the Process of Evidence in Criminal Cases Evancation of Payment for Taxes from Organizations

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