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Modern Tools for Fraud Detection: Insights from the V4 and Ukraine

Modern Tools for Fraud Detection: Insights from the V4 and Ukraine

red. Iryna Chuy, Vilmos Lakatos, Piotr Luty

Ebook

This book highlights the lessons learned from the V4 countries and Ukraine, offering a comparative perspective on regulatory frameworks, enforcement mechanisms, and technological advancements in fraud detection. Each chapter examines a specific aspect of fraud detection, offering theoretical insights, empirical research and case studies that illustrate both the challenges and best practices in combating fraudulent activities. Chapter 1 explores the role of artificial intelligence (AI) in tax fraud detection. Chapter 2 investigates tax security and its vulnerabilities. In Chapter 3 the author focuses on occupational fraud, a major issue affecting both private and public sectors. Chapter 4 scrutinizes creative accounting practices, a deceitful technique used by businesses to manipulate financial statements. Chapter 5 studies Ukraine's regulatory framework, the war's effects on financial reporting, and the barriers to achieving accounting transparency. In Chapter 6 the author addresses the controversial issue of bank account blocking by tax authorities. Chapters 7 and 8 explore VAT fraud, particularly carousel fraud, one of the most damaging types of tax fraud in the EU. Chapter 9 shifts the focus to corporate anti-corruption efforts through non-financial reporting. Chapter 10 provides recommendations for fighting corruption, CIT fraud, PIT fraud, VAT fraud, money laundering and using AI and modern tools for preventing fraud. By bringing together academic research, policy analysis, and real-world case studies, this book aims to bridge the gap between theory and practice in fraud detection.

Foreword 6

1. Artificial Intelligence in Tax Fraud Detection and Prevention (Vasyl Erastov, Mariia Balytska) 8

1.1. Introduction 8

1.2. Techniques of Tax Avoidance and Evasion 9

1.3. AI and Tax Fraud Possible Solutions: A Case Study of European Countries 11

1.4. AI and Tax Fraud Possible Solutions: The Case of Ukraine 13

1.5. Conclusions 17

References 17

2. Diagnostics of Tax Security Threats and Counteraction Mechanisms for Tax Avoidance Schemes (Iryna Chuy) 20

2.1. Introduction 20

2.2. Evaluation of Fiscal and Tax Burden of Ukraine and OECD Countries 21

2.3. Diagnostics of The Tax Administration Efficiency and Effectiveness of Tax Control 25

2.4. Tax Avoidance Schemes in Ukraine 28

2.5. Conclusions 29

References 30

3. Occupational Fraud in Central and Eastern Europe: Mechanisms,

Detection and Prevention Strategies (Bartłomiej Nita) 32

3.1. Introduction 32

3.2. Occupational Fraud – A Literature Review 34

3.3. Types of Employee Fraud 36

3.3.1. Misappropriation of Assets 36

3.3.2. Corruption and Conflicts of Interest 37

3.3.3. Accounting Fraud and Manipulation of Financial Statements 38

3.4. Methods of Detecting Occupational Fraud 38

3.4.1. Internal Organisational Controls 39

3.4.2. Whistleblowing Systems 40

3.4.3. Audits 41

3.4.4. Advanced Fraud Detection Technologies 42

3.5. Employee Fraud in the V4 Countries and Ukraine 43

3.6. Problems in Detecting Occupational Fraud in Central and Eastern Europe 45

3.7. Conclusions and Key Findings 47

References 49

4. Challenges and Reforms in the Accounting System of Ukraine: The Impact of War and Transition to International Standards (Hana Bohušová). 50

4.1. Introduction 50

4.2. Aim and Methodology 51

4.3. Results and Discussion 51

4.3.1. Historical and Theoretical Background: Soviet Legacy and Reforms 51

4.3.2. Regulatory Challenges: IFRS vs. NAS 54

4.3.3. Impact of the War on Accounting Practices 56

4.3.4. Barriers to Transparency and Compliance 58

4.5. Conclusions 60

References 60

5. Creative Accounting: Deceptive Practices and Strategies for Prevention (Jan Pěta) 62

5.1. Introduction 62

5.2. Creative Accounting Techniques 64

5.3. Creative Accounting Motives 67

5.4. Creative Accounting – Prevention by a Company 68

5.5. Creative Accounting – Fraud Detection 70

5.6. Creative Accounting – Academic Research 70

5.7. Conclusions 73

References 73

6. Blocking of Bank Accounts by the National Revenue Administration (Michał Biernacki) 76

6.1. Introduction 76

6.2. Preliminary Assumptions 77

6.3. Blocking of Bank Accounts Based on the Tax Ordinance 77

6.4. Blocking of Bank Accounts in Accordance with Banking Law 80

6.5. Bank Account Blocking in the V4 Countries 83

6.6. Conclusions 83

References 84

7. VAT Control Statement (Pavel Semerád, Lucie Semerádová, Petra Hospodková) 85

7.1. Introduction 85

7.2. VAT Control Statement 88

7.2.1. Reasons for Introduction 88

7.2.2. Problematic Aspects of the VAT Control Statement 90

7.2.3. Statistical Review of the VAT Control Statement 91

7.3. Conclusions 91

References 92

8. VAT Domestic Reverse Charge: Positives and Threats (Monika Hodinková, Pavel Semerád) 94

8.1. Introduction 94

8.2. Domestic Reverse Charge Mechanism in the V4 Countries 97

8.2.1. Domestic Reverse Charge Mechanism In Slovakia 97

8.2.2. Domestic Reverse Charge Mechanism in Poland 97

8.2.3. Domestic Reverse Charge Mechanism in Hungary 98

8.2.4. Domestic Reverse Charge Mechanism in Czechia 98

8.3. Advantages of Using the Domestic Reverse Charge Mechanism 99

8.4. Risks Associated with the Use of Reverse Charge 99

8.5. Proposal to Reduce Administration and Risk 100

8.6. Conclusions 100

References 101

9.Non-Financial Reporting Versus Corruption and Bribery – Practiceof Polish Listed Companies (Katarzyna Piotrowska) 104

9.1. Introduction 104

9.2. Literature and Regulatory Review 105

9.3. Research Methods 107

9.4. Results 108

9.5. Discussion 117

9.6. Conclusions 118

References 118

10.Recommendations for Combating Corruption and Fraud: Insights fromThe V4 And Ukraine (Piotr Luty) 120

10.1. Introduction120

10.2. Fight Against Corruption 120

10.3. Fight Against Corporate Income Tax (CIT) Fraud 121

10.4. Fight Against Personal Income Tax (PIT) Fraud 121

10.5. Fight Against Money Laundering 121

10.6. Fight Against Other Types of Fraud (VAT Fraud, Financial Statement Manipulation,

122

10.7. AI and the Fight Against Corruption and Fraud 122

10.8. Modern Tools for Fighting Corruption and Fraud 123

10.9. Conclusions 123

References 123

Afterword 124

List of Figures 126

List of Tables 127

  • Tytuł: Modern Tools for Fraud Detection: Insights from the V4 and Ukraine
  • Autor: red. Iryna Chuy, Vilmos Lakatos, Piotr Luty
  • ISBN: 978-83-68394-40-5, 9788368394405
  • Data wydania: 2025-06-17
  • Format: Ebook
  • Identyfikator pozycji: e_4hy6
  • Wydawca: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu