Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia

Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia
Author: Piotr Luty
Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Total Pages: 95
Release: 2022-05-05
Genre: Business & Economics
ISBN: 8376959301

Jest to pierwsza z trzech monografii poświęconych unikaniu opodatkowania w krajach Europy Środkowej i Wschodniej, finansowana w ramach projektu z Międzynarodowego Funduszu Wyszehradzkiego. Autorami rozdziałów są naukowcy w Polski, Czech, Serbii i Portugalii. Prezentowane w niej zagadnienia obejmują unikanie opodatkowania z perspektywy podstawowego systemu informacyjnego spółek – systemu rachunkowości. W książce mówiono wartości niematerialne i prawne oraz rzeczowe aktywa trwałe w kontekście unikania opodatkowania, a także poruszono zagadnienie raportowania finansowego w kontekście ustalania efektywnej stopy opodatkowania

Tax Avoidance, Fraud Detection and Related Accounting Issues: Insights from the Visegrad Group Countries

Tax Avoidance, Fraud Detection and Related Accounting Issues: Insights from the Visegrad Group Countries
Author: Piotr Luty
Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Total Pages: 119
Release: 2022-08-10
Genre: Business & Economics
ISBN: 8376959700

Książka powstała przy współudziale naukowców z Polski oraz Czech, w tym także młodych naukowców ze Szkoły Doktorskiej UEW. Omówione w monografii zagadnienia dotyczą teoretycznych aspektów unikania opodatkowania i roli rachunkowości w wykrywaniu oszustw finansowych. Szczególnym jej walorem są rozdziały o charakterze aplikacyjnym, opisujące wykrywanie manipulacji w sektorze najmu oraz ukazujące wpływ zmian systemu prawa podatkowego na występowanie anomalii w kształtowaniu podatku od zysków kapitałowych.

The Shadow Economy

The Shadow Economy
Author: Friedrich Schneider
Publisher: Cambridge University Press
Total Pages: 225
Release: 2013-02-14
Genre: Business & Economics
ISBN: 1107034841

This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.

The Kosovo Report

The Kosovo Report
Author: Independent International Commission on Kosovo
Publisher: Oxford University Press
Total Pages: 380
Release: 2000-10-19
Genre: History
ISBN: 0199243093

The war in Kosovo was a turning point: NATO deployed its armed forces in war for the first time, and placed the controversial doctrine of 'humanitarian intervention' squarely in the world's eye. It was an armed intervention for the purpose of implementing Security Council resolutions-but without Security Council authorization.This report tries to answer a number of burning questions, such as why the international community was unable to act earlier and prevent the escalation of the conflict, as well as focusing on the capacity of the United Nations to act as global peacekeeper.The Commission recommends a new status for Kosovo, 'conditional independence', with the goal of lasting peace and security for Kosovo-and for the Balkan region in general. But many of the conslusions may be beneficially applied to conflicts the world-over.

Quantitative Methods in Economics and Finance

Quantitative Methods in Economics and Finance
Author: Tomas Kliestik
Publisher: MDPI
Total Pages: 164
Release: 2021-04-08
Genre: Business & Economics
ISBN: 3036505369

The purpose of the Special Issue “Quantitative Methods in Economics and Finance” of the journal Risks was to provide a collection of papers that reflect the latest research and problems of pricing complex derivates, simulation pricing, analysis of financial markets, and volatility of exchange rates in the international context. This book can be used as a reference for academicians and researchers who would like to discuss and introduce new developments in the field of quantitative methods in economics and finance and explore applications of quantitative methods in other business areas.

Federal Republic of Yugoslavia

Federal Republic of Yugoslavia
Author: International Monetary Fund
Publisher: International Monetary Fund
Total Pages: 81
Release: 2002-05-22
Genre: Business & Economics
ISBN: 1451840888

This Selected Issues paper and Statistical Appendix for the Federal Republic of Yugoslavia outlines the progress made in the fiscal area since late 2000, focusing on the overall fiscal adjustment (developments in revenue and expenditure) and reforms of the tax system and social spending. The paper also presents an overview of financial sector reforms in Serbia and Montenegro, elaborates on the closure of the four largest state-owned banks in Serbia, and outlines progress in strengthening prudential supervision in both republics.

Under Orders

Under Orders
Author: Fred Abrahams
Publisher: Human Rights Watch
Total Pages: 622
Release: 2001
Genre: Albanians
ISBN: 9781564322647

Kosovo in the 1990s

Post-Communist Mafia State

Post-Communist Mafia State
Author: B lint Magyar
Publisher: Central European University Press
Total Pages: 337
Release: 2016-03-01
Genre: Political Science
ISBN: 6155513546

Having won a two-third majority in Parliament at the 2010 elections, the Hungarian political party Fidesz removed many of the institutional obstacles of exerting power. Just like the party, the state itself was placed under the control of a single individual, who since then has applied the techniques used within his party to enforce submission and obedience onto society as a whole. In a new approach the author characterizes the system as the ?organized over-world?, the ?state employing mafia methods? and the ?adopted political family', applying these categories not as metaphors but elements of a coherent conceptual framework. The actions of the post-communist mafia state model are closely aligned with the interests of power and wealth concentrated in the hands of a small group of insiders. While the traditional mafia channeled wealth and economic players into its spheres of influence by means of direct coercion, the mafia state does the same by means of parliamentary legislation, legal prosecution, tax authority, police forces and secret service. The innovative conceptual framework of the book is important and timely not only for Hungary, but also for other post-communist countries subjected to autocratic rules. ÿ