Foreword 6
1. Countering Money Laundering During the Humanitarian Crisis in Ukraine 8
1.1. Introduction 8
1.2. The Humanitarian Crisis in Ukraine and Its Impact on Financial Flows 9
1.3. Anti-Money Laundering in Maintaining Economic Stability in Times of War and Crisis 11
1.4. Social and Economic Developments in Ukraine During the Humanitarian Crisis 12
1.4.1. The Scale of the Crisis and Its Impact on the Financial System 12
1.4.2. Increased Risk of Money Laundering 13
1.5. Anti-Money Laundering Mechanisms in Ukraine. Review of Existing Regulationsand Institutions 14
1.5.1. Pre-Conflict Legislation 14
1.5.2. Post-Conflict Legislation 14
1.5.3. Institutions Involved in Anti-Money Laundering 15
1.6. Cooperation with International Organisations and Countries: The Role of Cooperation
with the EU and V4 Countries in the Implementation of AML Regulations 15
1.6.1. Cooperation with the European Union 16
1.6.2. Cooperation with the Visegrad Countries 16
1.7. Conclusions 17
References 18
2. Money Laundering in Regulatory and Legal Aspects – Challenges for European Union Member States 20
2.1. Introduction 20
2.2. Money Laundering in Terms of National and EU Regulations 20
2.3. Money Laundering – Scale of the Problem in the EU and in Poland 23
2.4. Challenges Facing European Union Countries on Money Laundering 25
2.5. Conclusions 26
References 27
3. Blockchain Technology in Anti-Money Laundering: Challenges and Opportunities in the V4 Countriesand Ukraine 29
3.1 Introduction – Blockchain Technology and AML Challenges 29
3.2. The Application of Blockchain Technology in AML 32
3.3. The Regulatory Landscape in the V4 Countries and Ukraine 34
3.4. The Importance of International Cooperationin Blockchain Development for AML 42
3.5. Development Prospects and Recommendations 43
3.6. Key Findings and Conclusions 45
References 47
The V4 and Ukraine Fight with Tax Frauds and Money Laundering 4
4. Financial Action Task Force Recommendations and Their Compliance 49
4.1. Evolution of the FATF 49
4.2. FATF Jurisdiction 50
4.3. FATF Recommendations 51
4.4. Compliance with FATF Recommendations 54
References 57
5. Tax Security as a Determining Factor of Fiscal Sustainability 58
5.1. Introduction 58
5.2. The Genesis of Tax Security Theories 59
5.3. The Essence, Classification and Monitoring Risks and Threats of the Tax Security
and Methodological Principles of Its Assessment 61
5.4. Modelling the Tax Security of Ukraine 66
5.5. Conclusions 69
References 70
6. Personal Income Tax Gap: The Czech Experience 71
6.1. Introduction 71
6.2. Literature Review 72
6.3. Data and Methods 72
6.4. Results 74
6.5. Discussion 76
6.6. Conclusions 76
References 77
7. The Usual Price Rule as a Tool to Detect a VAT Fraud 78
7.1. Introduction 78
7.2. Liability for Unpaid Tax in the Czech Republic 79
7.2.1. Registered Bank Accounts 80
7.2.2. Trading with Registered Entities 82
7.2.3. Unreliable Payer 82
7.2.4. Usual Price for Taxable Supply 83
7.2.5. Liability for Unpaid Tax – Application by the Tax Administrator 84
7.2.6. How to Circumvent the Arm’s Length Clause 85
7.3. Conclusions 85
References 86
8. Refugees’ Personal Income Taxation under Russian Federation Military Aggression Against Ukraine 88
8.1. Introduction 88
8.2. Taxpayer Obligations and Rights: Tax Residence, Double Taxation, and Income
Tax Rates in Ukraine and the EU 89
8.3. Case Study: Avoiding Double Taxation for Ukrainian Refugees in the Czech Republic 92
8.4. Conclusions
References 97
Contents 5
9. Measuring Aggressive Tax Planning in the V4 Countries and Recommendations for Ukraine 98
9.1. Introduction 98
9.2. Routine Aggressive Tax Planning Arrangements 99
9.3. Indicators for Measuring Aggressive Tax Planning 101
9.3.1. General Indicators for Aggressive Tax Planning 101
9.3.2. General Indicators for Debt Financing 105
9.4. Measures Tackling Aggressive Tax Planning 106
9.5. Recommendations for Ukraine 107
9.6. Conclusions 109
References 110
Afterword 113
List of Figures 115
List of Tables 116

• Назва: The V4 and Ukraine Fight with Tax Frauds and Money Laundering
• Автор: red. Mariia Balytska, Hana Bohušová, Piotr Luty
• ISBN: 978-83-68394-32-0, 9788368394320
• Дата видання: 2025-04-16
• Формат: Eлектронна книга
• Ідентифікатор видання: e_4dnh
• Видавець: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu