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Knowledge and Digitalisation against corruption and fraud

Knowledge and Digitalisation against corruption and fraud

red. Piotr Luty, Nataliia Versal, Pavel Semerád

E-book

The present book is the first of three monographs describing the research results on combating corruption and fraud. The publication is divided into seven chapters. The first chapter focuses on trends in corruption indices in Ukraine and the Czech Republic and assesses policy responses to corruption. The second one describes digital transformation in combating welfare fraud. In the third chapter the authors cover an important issue related to compliance with the principles of transparency in the public procurement process. The fourth chapter deals with fighting the shadow economy by introducing new forms of employment. The fifth chapter examines the development of payment systems in Eastern Europe over the last decade and the opportunity for further improvement through adopting new digital payment technologies. The sixth chapter deals with electronic evidence of sales in the Czech Republic. The last, seventh chapter analyses the instruments implemented in Poland to minimise the VAT gap.

Contents

Foreword 5

1.Fight Against Corruption in the Czech Republic and Ukraine (VeronikaSolilova, Nataliia Versal) 7

1.1. Introduction 7

1.2. Corruption: Meaning, Types, Measures 8

1.3. Policy Response 13

1.3.1. Ukraine 13

1.3.2. The Czech Republic 15

1.4. Conclusions 20

2.The Use of Digital Technology in the Fight Against Welfare Fraud:Comparative Analysis of Selected National Experiences (Łukasz Jurek). 23

2.1. Introduction 23

2.2. Digital Welfare State: Theoretical Approach 24

2.3. Welfare Fraud and Welfare Surveillance 26

2.4. Digital Welfare Surveillance in Selected Countries 29

2.5. Conclusions 31

3.Exchange of Experience in the Use of Digital Procurement Tools to PreventCorruption in the Public and Business Sectors in Ukraine and V4 (OleksiyPoburko, Nataliya Synyutka, Pavlo Horyslavets, Andriana Mazur, OksanaKurylo) 36

3.1. Introduction 36

3.2. Exchange of Experience in the Use of Digital Procurement Tools 38

3.3. Conclusions 43

4.New Forms of Non-Standard Employment and Fighting ShadowEconomy (Antonina Sholoiko, Vasyl Erastov) 45

4.1. Introduction 45

4.2. Forms of Non-Standard Employment 46

4.3. Conclusions 55

5.The Transformation of Payment Systems in Eastern Europe: Past Trendsand Future Innovation (Bogdan Adamyk, Anetta Zielińska, OksanaAdamyk) 57

5.1. Introduction 57

5.2. The Opportunities for and Impact of Payments Innovations 59

5.2.1. The Drivers of Payment Innovation 60

5.2.2. The Economic Impact of Payment Innovation 61

5.3. The Rise of Non-Cash Payments in Eastern Europe 63

5.3.1. Non-Cash Payments 63

5.3.2. Financial Participation 68

5.3.3. E-commerce 69

5.3.4. POS-terminals 71

5.3.5. Shadow Economy 72

5.4. Future Prospects: Bank or Non-Bank? 72

5.4.1. FinTech Payment Startups 72

5.4.2. Mobile Payments 73

5.4.3. Cryptocurrencies, Blockchain and CBDC 73

5.5. Conclusions 75

6.Electronic Records of Sales in the Czech Republic (Pavel Semerád,Lucie Semerádová, Marian Dobranschi) 78

6.1. Introduction 78

6.2. Electronic Records of Sales 80

6.3. Results of the Electronic Records of Sales System 82

6.4. Consequences of the Abolition of the Electronic Records of the Sales System 83

6.5. Conclusions 85

7.Fighting the VAT Gap – The Polish Experience (Alicja Brodzka, KrzysztofBiernacki) 88

7.1. Introduction 88

7.2. VAT Gap 89

7.3. VAT Gap in Poland 90

7.4. VAT Compliance Measures Implemented in Poland 93

7.5. Procedures of Verification Tax Liabilities and the VAT Gap 95

7.6. Conclusions 98

Afterword  101

List of Figures 102

List of Tables 103

  • Titel: Knowledge and Digitalisation against corruption and fraud
  • Autor: red. Piotr Luty, Nataliia Versal, Pavel Semerád
  • ISBN: 978-83-67899-96-3, 9788367899963
  • Veröffentlichungsdatum: 2025-01-16
  • Format: E-book
  • Artikelkennung: e_47z0
  • Verleger: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu