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MANIPULATIONS AND TAX FRAUD IN FINANCIAL STATEMENTS
Ivana Banjedvorac (2019)
Virovitica College
Cite this document

Banjedvorac, I. (2019). MANIPULACIJE I POREZNE PRIJEVARE U FINANCIJSKIM IZVJEŠTAJIMA (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:165:995047

Banjedvorac, Ivana. "MANIPULACIJE I POREZNE PRIJEVARE U FINANCIJSKIM IZVJEŠTAJIMA." Master's thesis, Virovitica College, 2019. https://urn.nsk.hr/urn:nbn:hr:165:995047

Banjedvorac, Ivana. "MANIPULACIJE I POREZNE PRIJEVARE U FINANCIJSKIM IZVJEŠTAJIMA." Master's thesis, Virovitica College, 2019. https://urn.nsk.hr/urn:nbn:hr:165:995047

Banjedvorac, I. (2019). 'MANIPULACIJE I POREZNE PRIJEVARE U FINANCIJSKIM IZVJEŠTAJIMA', Master's thesis, Virovitica College, accessed 15 December 2019, https://urn.nsk.hr/urn:nbn:hr:165:995047

Banjedvorac I. MANIPULACIJE I POREZNE PRIJEVARE U FINANCIJSKIM IZVJEŠTAJIMA [Master's thesis]. Virovitica: Virovitica College; 2019 [cited 2019 December 15] Available at: https://urn.nsk.hr/urn:nbn:hr:165:995047

I. Banjedvorac, "MANIPULACIJE I POREZNE PRIJEVARE U FINANCIJSKIM IZVJEŠTAJIMA", Master's thesis, Virovitica College, Virovitica, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:165:995047

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Metadata
TitleMANIPULACIJE I POREZNE PRIJEVARE U FINANCIJSKIM IZVJEŠTAJIMA
Title (english)MANIPULATIONS AND TAX FRAUD IN FINANCIAL STATEMENTS
AuthorIvana Banjedvorac
MentorMladena Bedeković (mentor)
GranterVirovitica College
Virovitica
Defense date and country2019-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Manipulacije i prijevare danas se teško mogu izbjeći jer su svakodnevno prisutne. Poduzeća se sve više susreću sa prijevarama i manipulacijama financijskih izvještaja. Porezi i porezni sustavi učestalo se mijenjaju te je to uzrok zašto dolazi do poreznih prijevara. Zbog pojave sve više manipulacija i prijevara pojavljuje se nova grana djelatnosti, a to je računovodstvena forenzika. Iako postoji čitav niz ranih pokazatelja i indikatora, prijevare se i dalje događaju. Cilj istraživanja je teorijski istražiti kako se porezna prijevara može uočiti te koje se sve vrste poreznih prijevara pojavljuju u praksi, ali i koje su najučestalije pogreške koje se mogu dogoditi u poduzećima namjerno ili nenamjerno te opisati porezne prijevare koje su se dogodile i koje su dokazane, ali isto tako istražiti i koje se institucije bore protiv poreznih i kriminalnih prijevara. Svrha teorijske obrade manipulacija i poreznih prijevara u financijskim izvještajima potrebna je zbog upoznavanja poreznih prijevara i manipulacija financijskih izvještaja da bi se dalje moglo provesti istraživanje stavova poreznih obveznika o poreznim prijevarama u Republici Hrvatskoj. Istraživanje se provodi anketnim upitnikom nasumično odabranih uzoraka. Broj nasumično odabranih uzoraka bio je 93 ispitanika te je anketni upitnik proveden putem društvenih mreža, dok su se dobiveni podaci obrađeni putem MS Excel-a
Abstract (english)
Manipulations and fraud are difficult to avoid since they are present on a daily basis. Companies are facing more and more financial statement frauds and manipulations. Taxes and tax systems are changing frequently and this is the very reason why tax fraud occurs. With the increase in number of manipulation and fraud cases, a new branch of business is emerging - forensic accounting. Although there is a number of early signs and indicators, fraud still frequently happens. The goal of this research is to theoretically investigate how tax fraud can be detected, which types of tax fraud can occur in practice, what are the most common mistakes that businesses make, be it intentionally or unintentionally, and describe known and proven cases of tax fraud. Furthermore, this research will also investigate which institutions are fighting tax and criminal fraud. Theoretical processing of financial statements, manipulations and tax fraud is necessary in order to better understand and recognize them so that we could do further research on the taxpayers views on tax frauds in the Republic of Croatia. The research is conducted through a questionnaire on a randomly selected sample. 93 randomly selected subjects were involved in this research and the questionnaire was administered by social networks, while the data obtained was processed in MS Excel.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:165:995047
Study programmeTitle: Management: Destination Management, Management of Small and Medium-Sized Enterpriseses; specializations in: Destination Management, Management in Small and Medium-Sized Enterprises
Course: Management in Small and Medium-Sized Enterprises
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni specijalist ekonomije (stručni specijalist ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Created on2019-10-16 06:54:57