ABOUT THE PROJECT:
The aim of the project is to share the experience on the tax avoidance in Visegrad countries with academic staff and legal authorities from Serbia. Examination of the issue of tax avoidance allows to detect of tax burden transfer, which may be associated with organized crime and frauds. The aim of the project is to share the experience on the tax avoidance in Visegrad countries with academic staff and legal authorities from Serbia. Partners from Czech Republic, Poland, Hungary and Serbia will present the experience in tax avoidance based on the methodology prepared by the Slovak partner. Partners will prepare the final product of the grant – the publication of the best practices in tax avoidance in V4 countries + Serbia. Papers will present the direction for law adjustment and the influence of tax avoidance on social responsibility policy.
PROJECT RESULTS:
Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia
The first monography issued during the project implementation as the project result is “Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia”. Individual chapters cover various topics related to the subject of research, including tax avoidance, accounting and financial reporting. You can download the monography free of charge here:
Fraud in Accounting and Taxation and Its Detection. The Practice of Central and Eastern European Countries
The second monography issued during the project implementation as the project result is „Fraud in Accounting and Taxation and Its Detection. The Practice of Central and Eastern European Countries”. The first three chapters deal with topics related to various methods of detecting fraud based on companies' financial statements, tax risk assessment, and the implementation of legal solutions aimed at minimizing tax avoidance. The last two chapters are devoted to the robotization and automation of accounting processes to eliminate tax fraud and present new tools for revealing tax fraud (including VAT). You can download the monography free of charge here:
Tax avoidance, fraud detection and accounting in v4 countries
The presented book was written in cooperation with scientists from Poland and the Czech Republic, including young scientists from the WUEB Doctoral School. The issues presented in the monography concern the theoretical aspects of tax avoidance and the role of accounting in detecting financial frauds. A particular advantage of the presented monograph is the application chapters describing the detection of manipulations in the rental sector and showing the effects of changes in the income tax law system on anomalies in capital gains tax. You can download the book free of charge here:
EVENTS:
Online Workshop WRO 2021 (11.06.2021): “Tax evasion and tax avoidance in V4 countries + Serbia. Influence of law adjustments”. At the seminar we will discuss issues related to tax avoidance and tax fraud detection. Topics also include problems in accounting and financial reporting of companies, particularly during the COVID-19 pandemic.
The WRO2021 tax avoidance seminar is behind us. On Friday, June 11, 2021, we met with scientists from the Czech Republic, Serbia, Slovakia, Hungary and Poland at the next meeting as part of the project from the International Visegrad Fund. The organizer of the conference was the Wroclaw University of Economics and Business. The project coordinator is Piotr Luty PhD from the Department of Accounting, Reporting and Financial Analysis, Faculty of Business and Management, Wrocław University of Economics and Business. During the presentation, topics related to automation and robotization of accounting and the use of artificial intelligence in detecting tax fraud were discussed. We also discussed the motives of tax avoidance in the V4 countries. We indicated the possibility of manipulating financial data, and we examined the effective tax rate.
Additionally, we dealt with the issue of transparency of tax information and accounting systems. Thank you for participating in the seminar. In particular, we would like to thank the guests:
Lidija Barjaktarović
Krzysztof Biernacki
Hana Bohusova
Alicja Brodzka
Dora Kerezsi
Vilmos Lakatos
Marko Milojević
Vule Mizdraković
Pavel Semerád
Lucie Semerádová
Paweł Siarka
Veronika Solilova
Patrik Svoboda
Gergő Tömöri
Roman Vavrek
The result of the WRO2021 seminar will be two monographs available to you at the end of 2021.
The next seminar will be held in Belgrade (Serbia) in December 2021. In-person or online, depending on the epidemic situation.
PROJECT NUMBER: 22010083
The project starts on 1st of October 2020 and finishes on 31st of May 2022.
THE PROJECT LEADER:
Wroclaw University of Economics and Business
EVENTS
Planned events: 04.12.2020 - Seminar FINIZ 2020 (Belgrade, Serbia), 11.06.2021- Seminar WRO 2021 (Wroclaw, Poland) on-line, 03.12.2021- Seminar FINIZ 2021 (Belgrade, Serbia) on-line, Good Practices in Tax Avoidance (monography)
PARTNERS:
Mendel University in Brno is a state university with a long tradition in teaching and research. The University was founded in 1919 and proudly bears the name of J. G. Mendel. The University consists of five faculties: AgriSciences, Business and Economics, Forestry and Wood Technology, Regional Development and International Studies and Horticulture...
The University of Presov ranks among the most reputable and distinguished universities in the Slovak Republic. The University consists of 8 faculties: Faculty of Arts, Greek-Catholic Theological Faculty, Faculty of Humanities and Natural Sciences, Faculty of Management, Faculty of Education, Faculty of Orthodox Theology, Faculty of Sports, Faculty of Health Care…
Singidunum University is a higher education institution that provides scientific techniques and teaching methods applied at prominent European University centers. The University consists of 6 faculties in Belgrade: Faculty of Business, Faculty of Tourism and Hospitality Management, Faculty of Informatics and Computing, Faculty of Technical Sciences…
University of Debrecen
The University of Debrecen is more than 450 years old university. It ranks among one of the top 500 universities in the world.The University consists of 14 faculties: Faculty of Economics and Business, Faculty of Agricultural and Food Sciences and Environmental Management, Faculty of Law, Faculty of Science and Technology…
The oldest and the largest Polish organisation of accounting and financial professionals operating on the Polish territory since 1907. Since 1989 AAP has been an ordinary member of the the International Federation of Accountants (IFAC) . Since 1996 AAP has been an active member (represented in the Board) of the European Federation of Accountants and Auditors for Small and Medium Sized Enterprises…
Contact to the project coordinator: Piotr Luty
The project is co-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.
Grant budget: € 28 268,00
Find more: www.visegradfund.org