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  Fakes as Objects of Tax Control

  Counterfeits are those results from an act or omission that is false, fraudulent or forged like the existing product. They contain foreign traits (characteristics) that create the illusion of a quality product at a higher cost or price, respectively. Counterfeits are of interest for tax control due to the fact that they generate profit. Tax ... Counterfeits are those results from an act or omission that is false, fraudulent or forged like the existing product. They contain foreign traits (characteristics) that create the illusion of a quality product at a higher cost or price, respectively. Counterfeits are of interest for tax control due to the fact that they generate profit. Tax control shall be established reality of profit, which serves as the basis for the calculation of tax liabilities, and the opportunities for manipulation of revenue and expenditure variables. Due to the wide variety of fakes, in this article false documents created in relation to counterfeit goods will be highlighted. Types of document crimes have been structured and their number compared (including sanctioned offenders) with the counterfeit goods and accompanying forged documents.

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  Audit Procedures in Accounting Estimates and Tax Effects in Financial Statements

  Executives in enterprises make judgments in a number of cases when giving accounting estimates. In order not to mislead information users, those judgments must be reasonable and consistent with circumstances. As a result of the uncertainties inherent to operating activities, a lot of entries in financial statements cannot be assessed precisely but ... Executives in enterprises make judgments in a number of cases when giving accounting estimates. In order not to mislead information users, those judgments must be reasonable and consistent with circumstances. As a result of the uncertainties inherent to operating activities, a lot of entries in financial statements cannot be assessed precisely but can only be given a rough estimate. The latter is based on the reliable information available. Conducted audit procedures are therefore essential in order to express an opinion as to the reliability of executives’ judgments. This paper aims to define the major dependencies between accounting estimates and requirements related to auditors’ professional judgment. The focus of research is on reducing information asymmetries in reporting accounting estimates and their tax treatment.

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  Standardized Model for Subsequent Measurement of Fixed Assets in the Public Sector Enterprises

  This article addresses some shortcomings in the existing pricing model after recognition /post evaluation/ of fixed assets in the public sector enterprises. Prerequisite for the studied problem is the lack of standardization of the accounting system in the public sector enterprises. The author offers a standardized accounting model and argues that ... This article addresses some shortcomings in the existing pricing model after recognition /post evaluation/ of fixed assets in the public sector enterprises. Prerequisite for the studied problem is the lack of standardization of the accounting system in the public sector enterprises. The author offers a standardized accounting model and argues that the problem can only be resolved with the adoption of accounting standards that would replace the current practice of regulation of accounting in the public sector enterprises with instructions and letters. The proposed accounting standard model for periodic assessment of fixed assets are designed ways and means to improve the accounting system of the public sector entities through its adaptation to the conceptual framework of international accounting standards for the public sector. This will increase the reliability and credibility of accounting information and the overall improvement of the accounting methodology.