Hello, if you can suggest me a research idea in the emirical part of my doctoral thesis, with the FINANCIAL-ACCOUNTING INFORMATION SYSTEM - AN ESSENTIAL SOURCE IN DETECTING AND COMBATING TAX FRAUD. Thank you very much!
Dear Florina Cretu ,
You can analyze how blockchain may help to detect fraud in accounting. There are already a number of papers on the topic.
You may conduct a survey or interviews in order to get data for your empirical part.
Good luck with your research!
Best regards,
Tatiana
Dear Tatiana Garanina , thank you very much for the information, I am very helpful!
Check https://www.researchgate.net/publication/344103528_IMPACT_OF_ACCOUNTING_INFORMATION_SYSTEMS_AIS_ON_FRAUD_DETECTION
And https://www.oecd.org/tax/crime/technology-tools-to-tackle-tax-evasion-and-tax-fraud.pdf
Hi.
in fiscal control, there are several stages, the first stage is the control on the financial and accounting statements, in case of doubt, the second stage is the in-depth control on accounting documents.
therefore, there is a relationship between the financial accounting information system and the detection and fight against tax fraud.
how is this relationship proven? can be with a questionnaire, interviews in order to obtain data.
good luck.
This is from my audit experience from the past in a group pf companies audit: We (as an audit team of two) noticed some intercompany asset sales/leases (i.e. cars, boats). We first checked the BOD`s decisions. They were all approved on BOD`s minutes. Then we checked if these sales were in harmony with the buyer`s line of business, they were nor not. Then we asked what would be the motive for such sales? Then we started checking their monthly tax declarations. We realized that when a company in the group is due to pay tax (VAT or income tax due), it would buy a a big asset from another group company (with no taxes due) to evade its taxes due to the government. The plot was organized as such that with this strategy the group was minimizing its monthly taxes. I.e. Company A is in metal business whereas company B is in boating business. Metal company is going to pay taxes this month but boat company is not. Then boat company rents or sells one its boats to the metal company. Metal company now has VAT deductible and matches it with its VAT and/or income tax payable and pays no tax. For the seller VAT due matches with its VAT deducible and pays no taxes too. So, metal company has a boat (with no record of use or rent).
You can do qualitative research by interviewing tax personnel in the corporation
HI. I suggested that you take a field sample of one of the departments concerned with collecting taxes and study the method of collecting those taxes and the system used in them and the extent of its effectiveness in collecting taxes and the methods used by them to prevent tax evasion
Not only financial accounting but also other branches of accounting like cost accounting, managerial accounting can be sources of information for combating tax fraud.
How the accounting information system is efficient in reducing tax evasion?
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