RESPONSIBILITY FOR VIOLATION OF ACCOUNTING LEGISLATION IN LATVIA AND FINLAND

Vladimir Jilkine

Abstract


Rakstā aplūkota atbildība par grāmatvedības noteikumu pārkāpumiem Latvijā un Somijā. Šādu atbildību lielā mērā ietekmē starptautiskās vienošanās, saskaņā ar kurām valstis apņemas pakāpeniska ieviest vienotus grāmatvedības standartus un sistēmas, kas ļauj automātiskā režīmā apmainīties ar informāciju par ienākumiem un nodokļu maksājumiem. Vienlaikus secināms, ka mūsdienu audita metodika ļauj efektīvi konstatēt grāmatvedības noteikumu pārkāpšanas gadījumus, ja šādas darbības ir vērstas uz izvairīšanos no nodokļiem un apdraud ekonomisko drošību. Raksta ietvaros veiktā likumu grozījumu analīze ļauj izdarīt secinājumu, ka Somijā un Latvijā ir veikti nepieciešamie likumdošanas pasākumi starptautisko grāmatvedības standartu ieviešanai.

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DOI: https://doi.org/10.17770/acj.v4i77.2871

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