Article 2018
Authors / editors: Anna Bera
Published in: European Journal of Service Management
The subject of this article are insurance crime and instruments to counteract them. Insurance fraud covers both criminal offenses and economic crimes, whose common feature is that they infringe the interests of the insurance sector, regardless of their source. Only in the U.S. an…
DOI: 10.18276/ejsm.2018.28/1-02 · ISSN: 2450-8535
Article 2017
Authors / editors: Małgorzata Białas
Published in: Ekonomiczne Problemy Usług
The subject of this article is fraudulent financial reporting. The purpose of the publication is to indicate the main principles and methods of valuation applied in accounting, which could facilitate the fraud of financial statements. Literary studies were carried out. The finan…
DOI: 10.18276/epu.2017.127-02 · ISSN: 1896-382X
Article 2017
Authors / editors: Dariusz Pauch
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – the purpose of the discussion is an indication of the instruments for reduction the tax gap in VAT tax. Design/methodology/approach – the basis of analysis is literature of the subject, legal acts and documents of the Ministry of Finance, as well as statistical data. Fi…
DOI: 10.18276/frfu.2017.88/2-18 · ISSN: 2450-7741
Article 2017
Authors / editors: Marek Sylwestrzak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The elaboration a hybrid CART-Logit model to detection of the financial statement fraud based on the financial data from the US companies accused by the US Securities and Exchange Commission manipulating financial statements of the rule 10(b)-5 Securities Exchange Act b…
DOI: 10.18276/frfu.2017.88/1-39 · ISSN: 2450-7741
Article 2016
Authors / editors: Piotr Oleksyk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The purpose of this article is to identify the most important factors to improve the efficiency of detection of fraud and internal cheating. Detection of internal frauds should be based on three important elements: the identification of areas at risk of fraud, elimination of fact…
DOI: 10.18276/frfu.2016.84/1-18 · ISSN: 2450-7741
Article 2016
Authors / editors: Małgorzata Magdalena Hybka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The main aim of this article is to present the structure of the tax gap in the United Kingdom and the United States, methods of its estimation and instruments of its reduction. Design/Methodology/approach – The article contains a comparative analysis of the data on tax …
DOI: 10.18276/frfu.2016.5.83/2-17 · ISSN: 2450-7741
Article 2016
Authors / editors: Mariusz Nawrocki
Published in: Acta Iuris Stetinensis
Gloss to the judgment of the Court of Appeal in Szczecin dated 1 April 2015, issued on the signature act II AKa 7/15. Gloss deals with the issues of fraud (art. 286 § 1 Polish Penal Code). It’s about showing how to commit the offense of classic fraud and demonstrate that it is im…
DOI: 10.18276/ais.2016.15-02 · ISSN: 2083-4373
Article 2015
Authors / editors: Dariusz Pauch
Published in: Ekonomiczne Problemy Usług
The article presents the fraud tax problem of VAT tax. The article was started by defining the concept of fraud tax problem. Then pointed out the definitions of tax avoidance and evasion. In turn presented the amount of losses of the state budget for non-discharged VAT in Poland …
ISSN: 1896-382X
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