CREATIVE ACCOUNTING AND TAX DODGING

Abstract

Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left aside. The consequences are multiple, and we may cite among them tax dodging.

Keywords

• accounting principles
• annual situations
• manipulation
• financial information
• tax dodging.