Forensic Aspects of Tax Evasion

Abstract In today’s dynamic and turbulent business environment, forensic accounting plays a key role in identifying tax evasion, particularly from a behavioral perspective — that is, in situations where accountants are exposed to internal organizational pressures. The aim of this research is to forensically identify organizational and individual factors that potentially contribute to the emergence or concealment of tax irregularities. The study was conducted through a survey of accountants employed in various organizations, who assessed their perception of organizational pressure, their own professional independence, and their ability to resist ethical challenges. The study found that financial incentives offered to accountants may increase the risk of concealing tax evasion, thereby complicating forensic detection of irregularities. The survey also revealed that employees are unable to influence the employer’s intention to minimize taxes without compromising their own job security, and that there are currently no effective policies or procedures in place to encourage and protect those who report actual or suspected illegal or unethical behavior.