RAČUNOVODSTVENE MANIPULACIJE I POREZNE PRIJEVARE U FINANCIJSKIM IZVJEŠTAJIMA
ACCOUNTING MANIPULATIONS AND TAX SCAMS IN THE FINANCIAL STATEMENTS

Summary/Abstract: Accounting manipulations were originally conceived as a way to realistically display the actual state of the financial position and the performance of a company and the way in addition to the historical view of the values also enabled the real expression of the current (market) value Assets, liabilities and capital. In time, it was manipulative, that is, creative accounting took on different forms of appearance. Some of the most common forms of accounting manipulation are related to revenues, assets, stocks, bookings, liabilities and expenses. On the other hand there are tax frauds that also engage in fraud with the financial statements. One of the most important forms of tax fraud is the tax evasion of the so-called Tax avoidance. When we talk about tax evasion, the three most common types are: Value added tax, income tax and profit tax. Also an important role in relation to tax frauds is to have tax oases – which is actually a legal way of avoiding tax avoidance.

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