Optimal auditing of social benefit fraud: a case study

Appelgren, Leif

doi:10.1007/s00181-017-1356-9

Cited by 5 publications

(4 citation statements)

References 14 publications

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“…The cost function of tuberose production (Golosnoy & Rossen, 2018;Cook & Ludwig, 2019;Appelgren, 2019;Bhosekar & Ierapetritou, 2018;Brady et al, 2017;Brooker et al, 2015) is as follows equation (1). TC = FC + VC ……………………… (1) Note: TC: total cost during the tuberose business activities FC: fixed cost during the tuberose business activities VC: variable cost The consumption function of tuberose production (Golosnoy & Rossen, 2018;Cook & Ludwig, 2019;Beykal et al, 2018a;.…”

Section: Methodsmentioning

confidence: 99%

“…Wages are counted based on the post-harvest product or the agreement when conducting the transaction in the first place. The amount of profit-sharing is reward obtained by the land owner and tenant farmers based on their agreement (Amin et al, 2017;Ditzler et al, 2018;Lubis & Indrawati, 2017;Cook & Ludwig, 2019;Appelgren, 2019;Bhosekar & Ierapetritou, 2018).…”

Section: Introductionmentioning

confidence: 99%

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“Mertelu” Profit-Sharing Agreement as the Attempt to Increase the Income of Tuberose Tenant Farmers

Nasikh

2021

Sosiohumaniora

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Farmer communities in Pasuruan regency, East Java, still rely on the agriculture sector to generate their income. Tuberose farmers, in particular, find difficulty in dealing with land ownership. They, who are skilful and expert, are lack of capital ownership, especially the land. The majority of tuberose farmers depend on “mertelu” profit-sharing as their daily income alternative. This study aims to analyse “mertelu” profit-sharing as an attempt to increase the tuberose farmers’ incomes in Pasuruan regency, East Java. The research is done by a purposive sampling in Bangil, Rembang sub-districts, Pasuruan regency. This study uses a qualitative descriptive approach with the instrument of microeconomic theory. Data are collected by interviews with land owners and the tuberose farmers. The research finding shows that “mertelu” profit-sharing becomes one of the alternatives to increase the tuberose farmers’ income. Nevertheless, the tuberose farmers in Pasuruan regency, East Java, feel that “mertelu” profit-sharing has not been able to improve their income significantly.

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Section: Methodsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

“Mertelu” Profit-Sharing Agreement as the Attempt to Increase the Income of Tuberose Tenant Farmers

Nasikh

2021

Sosiohumaniora

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“…The second type was an audit strategy based on adaptation of behaviour through information (information strategy). Despite higher audit costs, it was shown that the information strategy is much more effective than the segmentation strategy (Appelgren, 2019). National policies aimed at deterring welfare fraud, with punishments such as higher penalties and more frequent benefit investigations, increase high earners' willingness to pay taxes.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Abuse of the Social System in the Czech Republic

Bína

Moravec

Kukalová

et al. 2023

Danube

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The aim of the paper was to identify areas of possible abuse of social security support in the Czech Republic, with a specific focus on the Ústí nad Labem Region and the Litoměřice district, and to estimate the volume of social security support drawn in conflict with the legal regulations of the Czech Republic. In the Ústí nad Labem Region, spending on social security increased by 34.9% in the years 2016–2020. Upon a detailed focus on the Litoměřice district in the monitored period of 2018–2020, there were 69 fraud cases in the Litoměřice district within the scope of the social security system and illness benefit. Over 60% of this fraud and loss was deferred. The biggest shortcoming of the Czech Republic’s social system is the fact that individual institutions have little or no chance of finding out whether applicants are entering truthful information in the forms. A change of legal regulations and mandatory checks on applicants is the path towards reducing the amount of fraud and loss in social security and illness benefit.

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“…Goveia and Sosa (2017) address fraud prevention through a risk management model. Appelgren (2019) analyzes the effects of different audit strategies on fraud in the social benefit system in Sweden.…”

Section: Introductionmentioning

confidence: 99%

Reasons of Overpayments and Solutions for the Unduly Paid out Non-insurance Social Benefits in the Czech Republic

Moravec¹,

Hinke²,

Lőrinczová³

et al. 2022

Proceedings of the International Scientific Conference Hradec Economic Days 2022

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The aim of the paper is to evaluate the reasons of overpayments on all noninsurance social benefits and to define the cases in which a criminal complaint is filed. Partial aim is also to present the proposals of measures to eliminate the occurrence and to increase the enforceability of repayments of unduly paid out social benefits. The goals were achieved by the method of expert interviews with employees of regional labor offices of the Czech Republic, which were conducted in 2020 and 2021. The results show that the most common reason for overpayments on benefits tested for income is the concealment of decisive income and then the number of jointly assessed person in the household. Other reasons include not reporting decisive changes, receiving a benefit in the Czech Republic and also in another state of the European Union or not using the benefit for the intended purpose. The field survey identified an agreement of experts on three proposals to eliminate the occurrence and increase the enforceability of repayments of unduly paid out social benefits. These are the use and being equipped by a proper software, the possibility of deduction of overpayments from the paid out social benefits and the reintroduction of legal offences -misdemeanors for offenders as a form of prevention.

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Optimal auditing of social benefit fraud: a case study

Cited by 5 publications

References 14 publications

“Mertelu” Profit-Sharing Agreement as the Attempt to Increase the Income of Tuberose Tenant Farmers

“Mertelu” Profit-Sharing Agreement as the Attempt to Increase the Income of Tuberose Tenant Farmers

Abuse of the Social System in the Czech Republic

Reasons of Overpayments and Solutions for the Unduly Paid out Non-insurance Social Benefits in the Czech Republic

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