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master's thesis
Primjena analize financijskih izvještaja u otkrivanju poreznih prijevara
Split: University of Split, University Department for Forensic Sciences, 2018. urn:nbn:hr:227:172628
Kovačić, Ana-Marija
University of Split
University Department of Forensic Sciences

Institutional repository: Repository of University Department for Forensic Sciences

Cite this document

Kovačić, A. M. (2018). Primjena analize financijskih izvještaja u otkrivanju poreznih prijevara (Master's thesis). Split: University of Split, University Department of Forensic Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:172628

Kovačić, Ana Marija. "Primjena analize financijskih izvještaja u otkrivanju poreznih prijevara." Master's thesis, University of Split, University Department of Forensic Sciences, 2018. https://urn.nsk.hr/urn:nbn:hr:227:172628

Kovačić, Ana Marija. "Primjena analize financijskih izvještaja u otkrivanju poreznih prijevara." Master's thesis, University of Split, University Department of Forensic Sciences, 2018. https://urn.nsk.hr/urn:nbn:hr:227:172628

Kovačić, A. M. (2018). 'Primjena analize financijskih izvještaja u otkrivanju poreznih prijevara', Master's thesis, University of Split, University Department of Forensic Sciences, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:227:172628

Kovačić AM. Primjena analize financijskih izvještaja u otkrivanju poreznih prijevara [Master's thesis]. Split: University of Split, University Department of Forensic Sciences; 2018 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:227:172628

A. M. Kovačić, "Primjena analize financijskih izvještaja u otkrivanju poreznih prijevara", Master's thesis, University of Split, University Department of Forensic Sciences, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:227:172628

Metadata
TitlePrimjena analize financijskih izvještaja u otkrivanju poreznih prijevara
Title (english)Application of financial statement analysis in tax fraud detection
AuthorAna-Marija Kovačić
MentorMarijana Bartulović (mentor)
Committee memberIvica Filipović (predsjednik povjerenstva)
Committee memberNina Mišić Radanović (član povjerenstva)
Committee memberMarijana Bartulović (član povjerenstva)
GranterUniversity of Split
University Department of Forensic Sciences
Split
Defense date and country2018-09-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Cilj ovog rada bio je prikazati glavne manipulacije prihodima i rashodima te primjenu metoda i tehnika analize financijskih izvještaja u otkrivanju poreznih prijevara. U teorijskom dijelu definiran je pojam prijevare, temeljni instrumenti i postupci u analizi financijskih izvještaja, najčešće porezne prijevare na stavkama prihoda i rashoda, te utjecaj manipulacije prihodima i rashodima na PD obrazac. U empirijskom dijelu analizirana je bilanca, račun dobiti i gubitka i PD obrazac poduzeća, izračunat je Beneishev model u svrhu utvrđivanja mogućeg stupnja manipulacije financijskim izvješćima i analizirani su financijski pokazatelji poduzeća u svrhu utvrđivanja potencijalnih poreznih prijevara.
Abstract (english)
The goal of this work is to present common ways of revenue and expense manipulation, and to demonstrate the application of methods and techniques of financial statement analysis for tax fraud detection. In the theoretical part we define the notion of fraud as well as the main instruments and procedures in financial statement analysis. We also describe the most common tax fraud methods based on revenue and expense records, and the impact of revenue and expense manipulation on earnings report form. In the empirical part we analyze the balance, profit and loss statement and the earnings report form, we compute the Beneishev model to determine potential degree of manipulation with financial reports and analyze financial indicators of a company to determine potential tax fraud.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:227:172628
Study programmeTitle: Forensic Sciences
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra forenzike (magistar/magistra forenzike)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-11-20 13:35:13