Strong Controls, but the Wrong Controls

Hancox, David R.

doi:10.1080/07366980701804995

Cited by 1 publication

(1 citation statement)

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“…Ďalšou možnosťou odhaľovania podvodov je sledovanie varovných signálov (red flags), ktoré charakterizovali napríklad Alleyne et al (2010) alebo Hancox (2007), ako súbor podmienok alebo okolností, ktoré naznačujú potenciálny podvod a svojou povahou sú nezvyčajné, resp. sa líšia od bežnej činnosti subjektu.…”

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Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax Administrator

Schultzová¹,

Šepeľová²,

Rabatinová³

et al. 2022

Politicka ekonomie

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Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax AdministratorIrresponsible behaviour practices of tax entities are becoming more sophisticated. In addition to repressive tools, the tax administrator may use a proactive approach to detect an entity's illegal activity. The paper aims to identify the relevant factors and assess their impact on estimating the probability of irresponsible behaviour of companies towards the tax administrator in individual sectors of the economy. Based on data from financial statements, we monitored the characteristic features of tax-responsible and tax-irresponsible companies in the Slovak Republic in the period 2015-2018 in 15 sectors. We created predictive models of their irresponsible behaviour towards the tax administrator for each industry using logistic regression. The results show that an analysis of the quantitative features of companies makes it possible to identify factors that alert the tax administrator in advance to potentially illegal behaviour of tax entities.

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Section: Prehľad Literatúryunclassified