|Opis:||In times of economic crisis, tax evasion and tax fraud are on the rise, regardless of a company's size, activity and location. Research suggests that the economic crisis had a negative impact on business culture on all levels of management and monitoring. This negative phenomenon brought about the occurrence of new forms of economic crime that are getting increasingly more difficult to detect. Detecting these crimes presents a great challenge for the European Union, the world, and also for Slovenia, because millions of Euros are lost.
In Slovenia, it frequently happens during procedures that charges must be dropped because the provided evidence is not explained sufficiently. Pre-trial investigations with the involvement of the police, the public prosecutor and the investigating judge are therefore of great importance. For the purposes of tax evasion prosecution, they also receive help from the Financial Office, the Courts of Audit, auditing companies and court experts. Effective cooperation between all of these stakeholders leads to more effective prosecution.
With the emergence of manipulative accounting and various types of tax fraud, the need for new knowledge, skills and experiences arises. The question is if the investigators and prosecutors have these special skills and the required knowledge. Abroad (e.g. in the USA) part of the crime prosecution team consists of experts known as forensic accountants. Through careful analysis that includes documents and well-founded evidence, their main task is to determine who, when, where, how and why committed an economic crime. In Slovenia such experts are known as certified forensic accountants, however, they are not obligatory permanent partners in pre-trial investigations as is the case abroad (USA and United Kingdom). Examples from abroad indicate that forensic accountants, through their knowledge, independence and high level of professionalism, provide added value to the efficient and successful prosecution of tax evasion and other illegal activities.|