The study was carried out to assess the financial safety of securities companies in Vietnam through the CAMEL system and Decision 617/QD-UBCK dated October 9, 2013 of the Chairman of State Security Commission of Vietnam (SSC) on guiding the classification of Vietnamese securities businesses. The study used statistical and data collection methods from financial statements and financial safety ratio reports of 71 securities companies which are the members of Ho Chi Minh Stock Exchange in the period 2013-2019. From there, the author calculated and analyzed the groups of criteria for assessing financial safety of securities companies, including: Capital Adequacy (C); Asset Quality (A); Earnings Power (E) and Liquidity (L). The results showed that the financial safety of most securities companies between 2013 and 2019 has been guaranteed, only a few securities companies have not gained capital adequacy or remained low profitability, causing prolonged business losses. Therefore, the study proposed a number of solutions to ensure financial safety for the system of securities companies in Vietnam.
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Opracowanie dotyczy analizy jednego z głównych przestępstw gospodarczych, jakim jest wyłudzenie podatku, oraz jego wpływu na poziom bezpieczeństwa ekonomicznego państwa. Przedstawiono problematykę przestępstwa wyłudzenia podatku oraz mechanizmów procesu wykrywczego i przeciwdziałania temu przestępczemu procederowi.
EN
This study focuses on the analysis of one of the main economic crimes known under a label of the tax fraud. Its attention, therefore, includes also the research on the financial crimes’ impact determining the level of economic security of the state. Author in his presentation describes the harms of the tax frauds, and mechanisms for detecting such processes, as well as expounds on the solutions for counteracting this criminal activity.
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