Aspects of the Forged Documents in the Tax Process Cover Image

Aspects of the Forged Documents in the Tax Process

Author(s): Emilian Tananeev, Pepa Stoykova
Subject(s): Economy
Published by: Стопанска академия »Д. А. Ценов«
Keywords: virtual tax control; sham control; false documentation; virtual currency; false documents

Summary/Abstract: In modern times documentation applies for various purposes in public life. All the facts and circumstances relevant to the tax process can be proved on the basis of the document. Development of technologies of communication leads to a change in the way of fixing, storage, handling and use of data. Varied are the opportunities for manipulation of the information contained in the documents that are relevant for taxation of taxpayers. This requires the controls to be directed as to the nature and content of the documents and to the specifics of forged documents. To curb tax evasion it is appropriate to define the prerequisites and conditions that are conducive to improper documentation. Revenue authorities have a duty to identify the specific dimensions of the consequences of a criminal creation, use, concealment or destruction of documents. The article discusses the possibilities for control of counterfeit documents as shall be established: the nature of the document, its contents and characteristics of forged documents involved in the tax process.

  • Issue Year: 2014
  • Issue No: 01
  • Page Range: 1-15
  • Page Count: 15
  • Language: Bulgarian