| Popis: |
The thesis deals with the topic of economic crime, its classification, classification of accounting, accounting and tax fraud. An important topic of the thesis is the koncept of creative accounting, which outlines the possible manipulation or alteration of accounting statements and other fraudulent acts. Related to this are the masons why creative accounting is practiced. Primarily to modify data in favour of the company for sake of investors to make the company more attractive and in the opposite way to avoid paging high taxes. The types of accounting fraud and the auditing of financial statements are mentioned as well. Taxes are discussed along with tax frauds which play a major role in the practical part. The thesis contains a methodological description of the procedures used in the examination and evaluation of data. The practical part offers selected real cases of economic crime, known to the general public. The key isme is the processing of nationwide data of the tax administration in the field of tax kontrol of identical data from a selected territorial department. The collected data are graphically evaluated and compared. The graphs are enriched by linear regression lines for easier orientation. An Essentials part of the analysis is the evaluation of the complaints submitted to law enforcement authorities for the selected territorial units. The cases ended up mostly in dismissal. For the convicted subjekt, it is explained how the tax frauds are mostly committed. These are recurrent practices. The work deals lightly with the detection of tax fraud in the tax administration. Guided interview with experts on the subject are also conducted. Specifically, with an expert on economic crime Mgr. Vladimír Klíma and an expert from the sphere of financial administration Ing. Lukáš Košťál, who brings insight into the topic from a practical point of view. Finally, the hypotheses are evaluated on the basis of the data and information obtained from the interviews. |
