nep-acc New Economics Papers
on Accounting and Auditing
Issue of 2020‒02‒10
eleven papers chosen by

  1. Tax dredger on social networks: new learning algorithms to track fraud By D. Desbois
  2. The effect of reporting institutions on tax evasion:Evidence from the lab By Kaisa Kotakorpi; Satu Metsälampi; Topi Miettinen; Tuomas Nurminen
  3. Accounting and Tax Accounting Expenses Selling Organizations in Different Systems of Taxation By Kuznetsova, Lyudmila Nirolaevna (Кузнецова, Людмила Николаевна); Maksimovich Lyudmila Vsevolodovna (Максимович, Людмила Вселодовна)
  4. Accounting policies as a key factor of convergence of accounting and tax accounting financial results By Kuznetsova, Lyudmila Nirolaevna (Кузнецова, Людмила Николаевна); Maksimovich Lyudmila Vsevolodovna (Максимович, Людмила Вселодовна)
  5. Productivity growth determinants of differently developed countries: comparative capital input results By Toma Lankauskiene
  6. Digital competences of accountants within the context of the fourth industrial revolution By Georgieva, Daniela
  9. Дигиталните компетенции на счетоводителите в контекста на четвъртата индустриална революция By Георгиева, Даниела
  10. Determinants of investment in tangible and intangible fixed assets By Miguel García-Posada; Álvaro Menéndez; Maristela Mulino
  11. Development of accounting information system (SIA-UMKM) with waterfall approach to standardize UMKM financial report based on SAK-ETAP By Alimudin, Arasy; Sasono, Agus Dwi

  1. By: D. Desbois (ECO-PUB - Economie Publique - INRA - Institut National de la Recherche Agronomique - AgroParisTech)
    Abstract: In France, estimates of tax evasion vary between 2 and 80 billion euros (€ bn) according to the parliamentary report of Bénédicte Peyrol. This would explain the injunction addressed by President Emmanuel Macron to the Court of Auditors on April 25 to shed light on this controversial issue in a context of tensions over public finances and a decline in tax compliance. In a letter sent on May 9 to Didier Migaud, president of this institution, Prime Minister Édouard Philippe indicates that "the time has come to take stock of the scale of tax fraud in the country and to assess the action state services and the tools that are put in place. " A recent interview with Gérald Darmanin, Minister of Action and Public Accounts, has just revealed the French government's plan to use machine learning algorithms to better target tax audits based on the information that taxpayers disclose to them. - even on social networks. Illegal trade and false tax domiciliations are particularly targeted by article 57 of the 2020 finance bill, which provides for the use of artificial intelligence in the service of the fight against tax fraud, adopted on November 13 by MEPs 3. Thus, this project plans to strengthen the IT resources to improve the targeting of tax audit operations thanks to an investment of 20 million euros by 2022. Artificial intelligence, often invoked to discuss technologies Numeric, is a misleading term, because it evokes the capacities of machines fantasized by the works of science fiction popularized by the seventh art. In tax matters, nothing like this: among the myriad of behaviors observed, the use of machine learning techniques aims to detect recurrent ones that are specific to certain types of fraud (VAT, bleaching, false domiciliation and illicit optimization). However, the tax administration concedes a weak point: "Today, nearly one audit in four results in only a small recovery. "
    Abstract: En France, les estimations de fraude fiscale varieraient entre 2 et 80 milliards d'euros (Md€) selon le rapport parlementaire de Bénédicte Peyrol. Ce qui expliquerait l'injonction adressée par le Président Emmanuel Macron à la Cour des comptes, le 25 avril dernier, pour faire la lumière sur cette question controversée dans un contexte de tensions sur les finances publiques et de baisse du consentement à l'impôt. Dans un courrier adressé le 9 mai à Didier Migaud, président de cette institution, le Premier ministre Édouard Philippe indique que « le moment est venu de dresser un bilan de l'ampleur de la fraude fiscale dans le pays et d'évaluer l'action des services de l'État et les outils qui sont mis en place ». Une interview récente de Gérald Darmanin, ministre de l'Action et des Comptes publics, vient de révéler le projet du gouvernement français d'utiliser des algorithmes d'apprentissage automatique pour mieux cibler les contrôles fiscaux sur la base des informations que les contribuables dévoilent eux-mêmes sur les réseaux sociaux. Le commerce illicite et les fausses domiciliations fiscales sont particulièrement visés par l'article 57 du projet de loi de finances 2020, qui prévoit un usage de l'intelligence artificielle au service de la lutte contre la fraude fiscale, adopté le 13 novembre dernier par les députés 3. Ainsi, ce projet prévoit de renforcer les moyens informatiques pour améliorer le ciblage des opérations de contrôle fiscal grâce à un investissement de 20 millions d'euros d'ici à 2022. L'intelligence artificielle, souvent invoquée pour discourir sur les technologies numériques, est un terme trompeur, car il évoque les capacités de machines fantasmées par les oeuvres de science-fiction popularisées par le septième art. En matière fiscale, rien de tel : parmi la myriade des comportements observés, l'utilisation de techniques d'apprentissage automatique a pour objectif de détecter ceux récurrents qui seraient spécifiques à certains types de fraudes (à la TVA, au blanchiment, à la fausse domiciliation et à l'optimisation illicite). Cependant, l'administration fiscale concède un point faible : « Aujourd'hui, près d'une vérification sur quatre n'aboutit qu'à un redressement peu élevé. »
    Date: 2019–12–12
  2. By: Kaisa Kotakorpi (VATT, Tampere University); Satu Metsälampi (University of Turku); Topi Miettinen (Hanken School of Economics); Tuomas Nurminen (Hanken School of Economics)
    Abstract: We study the effects of different tax reporting mechanisms in experi-mental double auction markets in the laboratory. The sales tax is paidby the seller, and we compare market outcomes in a no-tax conditionto cases where (i) tax evasion is impossible, (ii) taxes can be evaded butthere is an exogenous (low) audit probability, or (iii) there is double-reporting by both the buyer and the seller, and the seller’s audit prob-ability is endogenously increased if her tax report is inconsistent withthe buyer’s report. The latter case mimics the use of so called third-party reporting in tax enforcement. We find that third-party reportingeffectively deters evasion, and deterrence also has real effects on mar-ket outcomes: market clearing prices, quantities and overall efficiencyreturn to the levels observed when tax evasion was impossible. Whenreporting is costly to buyers, they report significantly less trades. Taxcompliance by sellers however remains at a relatively high level, eventhough payoffs would be maximized for both parties if no trades werereported. This suggests that the mere possibility of the existence ofthird party information may be a fairly effective deterrent on tax eva-sion, and tax administrators might consider making their informationsources more widely publicized.
    Keywords: Tax Evasion, Tax Incidence, Third-Party Reporting, Double Auction, Experiment
    JEL: H21 H22 H26 D40 D44 D91
    Date: 2019–05
  3. By: Kuznetsova, Lyudmila Nirolaevna (Кузнецова, Людмила Николаевна) (The Russian Presidential Academy of National Economy and Public Administration); Maksimovich Lyudmila Vsevolodovna (Максимович, Людмила Вселодовна) (The Russian Presidential Academy of National Economy and Public Administration)
    Abstract: At the present time, in a difficult economic situation in our country, cost accounting issues are directly related to the optimization of the taxation of businesses. The purpose of this study – to analyze the accounting and tax accounting costs of the organization and to make proposals for convergence of accounting and taxation. Theoretical analysis. The goals were achieved through the analysis of account ting procedures and rules of formation expenses in the accounting and tax purposes, using the accounting and tax legislation of the Russian Federation. The work has been described in detail and analyzed the accounting and formation expenses under general tax regime and simplified tax system, including for small businesses. Analysis of the legislation in order of registration and the rules of formation expenses under different tax systems allowed to make proposals to amend it with a view to convergence of accounting and taxation of the commercial organization. Results. It is proved that the correct division of costs into direct and indirect – one of the measures of tax optimization. It is proved that the application of the cash method of recognition of expenses small businesses have differences in accounting and taxation, and adversely affect the maintenance of accounting and tax accounting in a small business. It has been proposed to make changes in the accounting and the tax law.
    Keywords: recognition of expenses, direct and indirect costs, general taxation regime, simplified system of taxation
    Date: 2019–10
  4. By: Kuznetsova, Lyudmila Nirolaevna (Кузнецова, Людмила Николаевна) (The Russian Presidential Academy of National Economy and Public Administration); Maksimovich Lyudmila Vsevolodovna (Максимович, Людмила Вселодовна) (The Russian Presidential Academy of National Economy and Public Administration)
    Abstract: At the present time, in a difficult economic situation in our country, accounting matters directly related to the optimization of the taxation of businesses. The purpose of this study - to analyze the accounting and tax account the financial results of the organization and to make proposals for convergence of accounting and taxation of income and expenses that form the basis of the financial result. This paper describes and analyzes the accounting and tax accounting differences in the order of recognition of income and expenses and reflection, as well as proof of the need for division into direct and indirect costs are not only the tax but also in accounting. Problems of convergence of accounting and taxation arise in accounting for fixed assets that form the base of the organization costs. To achieve maximum convergence of accounting and taxation, as well as the impact on the financial results can be achieved by the formation of the company's accounting policies. To do this, in the preparation of the accounting policy of the organization should be possible to bring together the financial and tax accounting rules.
    Keywords: recognition of expenses, direct and indirect costs, general taxation regime, simplified system of taxation
    Date: 2019–10
  5. By: Toma Lankauskiene (Vilnius Gediminas Technical University)
    Abstract: The article aims to apply the growth accounting methodology to the Baltic countries in order to obtain detailed productivity growth determinants in the aggregated market economy with a particular focus to capital input. To this end, a new database following the KLEMS methodology for tangible and intangible capital indicators is constructed. The paper analyses determinants’ genesis and growth tendencies in the context of more developed countries and uncovers the productivity gains associated with different types of capital assets. First, an overview of the economies during the period researched is presented. Second, a methodology is developed to derive new intangibles and EU KLEMS data for the Baltic countries. Third, statistical data are constructed for all economies and the growth accounting method is applied in order to obtain comparable results. Finally, economic analysis is conducted to detect certain aspects of the growth determinants for differently developed and structured economies.
    Keywords: productivity growth; KLEMS methodology; growth accounting; tangible capital; intangible capital; national accounts
    JEL: O47 E22
    Date: 2020–01
  6. By: Georgieva, Daniela
    Abstract: The aim of this research is to identify the major digital competences that are required for accounting professionals. The focus of the research is on three positions in the National Classification of Professions and Positions (NCPP – 2011) – those of a chief accountant, an operational accountant and a bookkeeper. The objective of the research is to make a comparative analysis of the different classes in the NCPP-2011 and the major digital competences required for them according to the main duties of the people appointed to those positions. Our research approach is based on the methods of logical reasoning, deduction and comparison, as well as analysis and synthesis of the legal requirements which have been adopted at a national and an international level in terms of the competences and professional duties for each position. In addition, an analysis has been made of proposed classifications and identified competences in related economic literature. The propositions and conclusions we give will contribute to raising the awareness of employees, employers and educational institutions about the digital competences and knowledge required from persons practising the profession. The research has been funded by the MES Program ‘Young Scientists and Postdoctoral Students’ through a grant made to the Faculty of Economics and Business Administration at Sofia University. The author would like to acknowledge the support which has been provided through the program.
    Keywords: accounting, digital competences, tasks, chief accountant, operational accountant, bookkeeper
    JEL: M49
    Date: 2019
  7. By: Alimudin, Arasy; Sasono, Agus Dwi
    Abstract: The development of small and medium enterprises (SMEs) plays an important role in improving the economy of Indonesia. According to the study the Central Bureau of Statistics, demographic trends will increase Indonesia. This could be a threat and an opportunity. Demographic trends threat when the increase is only being targeted overseas businessmen. An opportunity when the Indonesian people were able to take this opportunity and vying to become an entrepreneur. SMEs, which independent small and medium sized enterprises constitute the most appropriate form of business for the nation of Indonesia. The great potential of MSMEs implementation is hampered by the inability of businesses in obtaining capital, which is one of the reasons, is the inability of MSMEs in presenting the financial statements. This is due to limited human resource capacity SMEs in understanding and preparing financial accounting statements according to standards known to be difficult for small and medium businesses. To solve these problems, then there needs to be a financial information system for SMEs applied for is user friendly, easy to use and is based on financial standards more easily and d = simple, the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). This paper discusses Reporting Model, functional design and interface design for a system of financial information of SMEs on the basis of SAK-ETAP.
    Date: 2017–11–21
  8. By: Anatoliy Kostruba (Vasyl Stefanyk Precarpathian National University); Vasilieva Valentina (Vasyl Stefanyk Precarpathian National University)
    Abstract: Публікація присвячена адаптації корпоративного законодавства України до права корпорацій ЄС. Особлива увага приділена визначенню понять «корпорація» та «корпоративне право». Зроблено висновок щодо відсутності усталеного розуміння наведених понять у національній юридичній науці та досліджено основні доктринальні підходи до їх визначення. Детально розглянуто основні підходи до правової природи корпорації в окремих європейських правопорядках – у ФРН, Франції, Англії. Констатовано наявність істотних відмінностей між законодавством України та країн ЄС, що зумовлені історією їх розвитку і особливостями конкретних національних правопорядків. Розглянуто регулювання корпоративних відносин в Європейському Союзі на наднаціональному рівні. Зроблено висновок, що саме наднаціональне право ЄС є його "правом корпорацій" або "корпоративним правом". Досліджено пріорітетні напрями уніфікації європейського права корпорацій на наднаціональному рівні. Основним інструментом врегулювання порядку діяльності корпорацій у праві ЄС визначено директиви, спрямовані на гармонізацію та уніфікацію національного законодавства країн-членів ЄС. Детально проаналізовано профільну директиву у сфері права корпорацій ЄС - DIRECTIVE (EU) 2017/1132 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14 June 2017 relating to certain aspects of company law (codification), предметом регулювання якої є правовідносини створення, діяльності та припинення компаній з обмеженою відповідальністю (limited liability companies). Окрема увага приділена діджиталізації корпоративного права ЄС. У контексті інтеграційних процесів у сфері приватного права визначено окремі тенденції, властиві корпоративному законодавству України. Зокрема, звертається увага на неузгодженість норм корпоративного законодавства України, які містяться у двох кодифікованих актах – ЦК України та ГК України, а також у низці спеціальних законів. При цьому, сфера дії окремих норм є тотожною, а їх зміст – різним. Зроблено висновок щодо необхідності системного оновлення корпоративного законодавства України не лише з огляду на законодавчо закріплену вимогу поступової адаптації права України до права ЄС, але і у зв'язку із його неузгодженістю та перманентними та несистемними змінами.
    Keywords: Company Law,corporate legislation,adaptation of legislation to EU law,Law of corporations,corporation,company
    Date: 2019–12–19
  9. By: Георгиева, Даниела
    Abstract: Цел на настоящото изследване е да се очертаят базовите дигитални компетенции, които счетоводителите следва да притежават при упражняване на професията си. По-конкретно от обхвата на длъжностите (по НКПД – 2011), на които едно лице може да бъде назначено, са избрани - главен счетоводител, оперативен счетоводител и отчетник (счетоводство). Целта е да се направи сравнителен анализ между отделните класове по НКПД – 2011 и основните дигитални компетенции в зависимост от приоритетно изпълняваните задачи от лицта. Възприетият изследователски метод се основава на анализ на въведените в националната и международната нормативна рамка изисквания за притежавани компетенции и изпълнявани задължения по вид длъжност. В допълнение е направен анализ и на предложени в икономическа литература класификации и видове компетенции. Авторовите анализи са направени с подкрепата на национална научна програма на МОН „Млади учени и постдокторанти“. Направените изводи и съждения способстват за по-доброто разбиране от страна на работници, работодатели и образователни институции относно необходимите дигитални знания и умения, които упражняващите съответната длъжност следва да притежават.
    Keywords: счетоводство, дигитални компетенции, задачи, главен счетоводител, оперативен счетоводител, отчетник (счетоводство).
    JEL: M40 M41 M49
    Date: 2019
  10. By: Miguel García-Posada (Banco de España); Álvaro Menéndez (Banco de España); Maristela Mulino (Banco de España)
    Abstract: We investigate which firm characteristics are associated with investment in tangible and intangible fixed assets, paying special attention to the case of R&D, and which funding sources are used for each type of investment. Regarding firm characteristics, we find that younger and more profitable firms tend to invest more in all asset types. In the case of size, larger firms invest more in R&D and intangibles but less in tangible fixed assets. In addition, there is a concave relationship between leverage and investment. Regarding funding sources, we find that cash flow is the most important source of funding for intangibles and R&D, whereas financial debt is the most important funding source for tangible fixed assets. Stock issues are used to fund R&D and, especially, tangible fixed assets. Firms use cash holdings to smooth investment in R&D.
    Keywords: investment, tangible fixed assets, R&D, intangibles
    JEL: G31 G32 O32
    Date: 2020–02
  11. By: Alimudin, Arasy; Sasono, Agus Dwi
    Abstract: The development of small and medium enterprises (SMEs) attract more serious attention from various circles either the government or the general public, the reason are because its role in increasing rate of employment, national income contribution (GDP) and because of its resilience to face obstacles. In general, SMEs themselves face two main problems, which are financial and non-financial problems. Non-financial issues such as: 1) lack of knowledge in marketing, which caused by the limited information they can get, and also the limited capability of SME to provide market demand 2) the lack of resources to develop human resources, and lack of understanding of finance and accounting. To solve the problem and speed up the process of growing and developing, SMEs needed a tool that could bridge between their stakeholders. This tool must be simple and user friendly one, that can make the Owner and employer of SMEs easy to use and help them to build their financial system. This study provides the development of information and communication technologic that create added value in the form of Accounting Software for SMEs in accordance with SAK – ETAP named SIA-UMKM. This paper presents the Development of Accounting information system (SIA-UMKM) with waterfall approach methods and using 5 tools of Unified Modelling Language (UML).
    Date: 2017–11–22

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