Detecting tax evasion in the hospitality and tourism sector

Detecting tax evasion in the hospitality and tourism sector

One of the industries with the fastest development is the hospitality and tourism (HoReCa) sector. However, there is also a growing trend in this sector to evade some state taxes. Despite promises that digitalization will reduce tax evasion, this practice nevertheless is a serious threat to the econ...

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Bibliographic Details
Main Authors: Andrei Dumitriu, Veronica Grosu, Cristina Gabriela Cosmulese
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2024-09-01
Series:Accounting and Financial Control
Subjects:
econometric model
financial rates
fraud
HoReCa
risk indicator
tax evasion
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20762/AFC_2024_1_Dumitriu.pdf
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https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20762/AFC_2024_1_Dumitriu.pdf

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