Output Tax Correction in Receivables from Debtors in Insolvency Proceedings
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F15%3A%230003571" target="_blank" >RIV/47813059:19520/15:#0003571 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1007/s11294-014-9499-3" target="_blank" >http://dx.doi.org/10.1007/s11294-014-9499-3</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s11294-014-9499-3" target="_blank" >10.1007/s11294-014-9499-3</a>
Alternative languages
Result language
angličtina
Original language name
Output Tax Correction in Receivables from Debtors in Insolvency Proceedings
Original language description
This research note focuses on how value added tax (VAT) payers in the Czech Republic use the opportunity to correct the tax on receivables from debtors in insolvency proceedings. In standard mode, the VAT payers' output tax obligation arises at the timeof the chargeable event, regardless of whether invoices have been paid.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
O - Projekt operacniho programu
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Advances in Economic Research
ISSN
1083-0898
e-ISSN
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Volume of the periodical
21
Issue of the periodical within the volume
1
Country of publishing house
NL - THE KINGDOM OF THE NETHERLANDS
Number of pages
2
Pages from-to
129-130
UT code for WoS article
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EID of the result in the Scopus database
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