Tranzicija, Vol. 26 No. 52, 2025.
Pregledni rad
IMPACT OF THE APPLICATION OF THE INTERNATIONAL CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS ON THE QUALITY OF TAX ACCOUNTING
Senada Kurtanović
*
Anida Zukić
* Dopisni autor.
Sažetak
As a result of the Covid 19 pandemic as well as Russia's aggression against Ukraine, the rate of
inflation and the prices of many raw materials and services increased, which created an
opportunity for significantly greater unethical actions. This research plays a relevant role in
understanding and analyzing the problem of tax evasion and how accounting ethics can be used
as a tool to combat it. By promoting ethical behavior in accounting, it is possible to create an
environment in which accountants act in accordance with the interests of the public and not
under pressure from managers who encourage unethical practices. The goal of the research is to
explain the impact of the level of application of the Code on the quality of tax accounting and to
identify possible obstacles faced by accountants. The potential effect of more frequent revisions
of decisions submitted by tax authorities was investigated, and the perception of their
effectiveness. With the help of a statistical program, an analysis of the attitudes of accountants
was carried out, and it was concluded that accountants are exposed to great pressure from their
superiors, and they believe that tax controls are not performed often enough, as well as audits of
these controls.
Ključne riječi
International Code of Ethics for Professional Accountants; tax accounting; tax evasion; creative accounting; forensic accounting
Hrčak ID:
336249
URI
Datum izdavanja:
24.3.2024.
Posjeta: 136 *