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Showing result 1 - 5 of 18 essays matching the above criteria.

1. 1. Mind the Gap: Quantifying fraud on Swedish exports using bilateral trade asymmetries

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Giulian Etingin-Frati; Ivelina Ilkova; [2023]
   Keywords : International taxation; Trade; Tax evasion; Customs;

   Abstract : Using open-source international trade statistics, we analyse cases where export country statistics do not match import country statistics for the same trade flow due to fraud. Specifically, we are interested in uncovering undervaluation fraud, whereby importers understate the value of their goods in order to pay lower taxes. READ MORE

3. 2. Accounting manipulation : analyzing corporate subsidy recipients during the covid-19 pandemic

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Henric Mörch; Hampus Hällgren; [2022]
   Keywords : accounting manipulation; fraud; earnings management; Benford’s Law; the Jones Model;

   Abstract : In response to the reported increase in accounting crime and suspected fraud in conjunction with the adjustment subsidies initialized during the covid-19 pandemic of 2020, we conducted a study examining accounting manipulation. Based on an explanatory theory for fraud, the Fraud Triangle, we theorize that the financial circumstances that companies experienced during the pandemic and the government subsidies created an environment where accounting manipulation could occur. READ MORE

4. 3. Preventing VAT Fraud without Compromising the Competitive Terms of the Internal Market. A study in whether the CJEU interprets the right of Member States to fight VAT fraud under Article 273 VAT Directive without jeopardising the competitive terms of the internal market

   University essay from Göteborgs universitet/Juridiska institutionen

   Author : Hassaneh Muhammed; [2020-09-14]
   Keywords : Article 273 VAT Directive; competition; internal market; neutrality; proportionality; tax evasion; VAT fraud;

   Abstract : The consequences of VAT fraud are many and far-reaching. Accordingly, Member States have both a right and an obligation to fight tax fraud. However, the same measures aimed at preventing tax fraud can compromise the establishment and functioning of the internal market. READ MORE

5. 4. Wholly Artificial Arrangements Under ATAD and EU Case Law.

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Ndip-Achere Arrey Hansel; [2019]
   Keywords : ;

   Abstract : Since the coming into force of the EU Anti-Tax Avoidance Directive (ATAD), there has been a lot of questions as to the meaning of the concept of wholly artificial arrangements and how member states can enact legislation to combat abuse of rights and other fraudulent practices within the European Union. However, the concept of wholly artificial arrangements as enacted in articles 6 & 7 of the ATAD is not new. READ MORE

6. 5. Blockchain Accounting in a Tripple-Entry System

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Mahir Hambiralovic; Rasmus Karlsson; [2018]
   Keywords : Blockchain Accounting; Triple-Entry Accounting; Request Network; Real-Time Accounting; Automated Audit; Business and Economics;

   Abstract : Title: Blockchain Accounting in a Triple-Entry System - Its Implications on the Firm and its Stakeholders, a Case Study on the Request Network. Seminar date: 1st of June 2018 Course: FEKH69 & FEKH89, Degree Project Undergraduate Level, Business Administration, Undergraduate Level, 15 University Credits Points (UPC) or ECTS-cr) Authors: Mahir Hambiralovic & Rasmus Karlsson Advisor: Rolf G Larsson Keywords: Blockchain Accounting, Triple-Entry Accounting, Request Network, Real-Time Accounting, Automated Audit Purpose: To continue previous research on blockchain accounting and to explore how the technology could alter industries and professions over time. READ MORE