Complexity of value added tax regulation as source of creative accounting: Practical aspect
This paper presents one of the first attempts to integrate tax law and accounting in tax evasion context. Today, tax and tax evasion are often interpreted as law phenomenons, although tax frauds are realized through bookkeeping procedures. Special accent is put on value added tax (VAT), whose comple...
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| Format: | Article |
| Language: | English |
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Visoka poslovna škola strukovnih studija, Novi Sad
2017-01-01
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| Series: | Škola Biznisa |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1451-6551/2017/1451-65511702189V.pdf |