Evaluation of the Quality of Accounting Data in the Regions of the Czech Republic based on Audits by the Tax Offices

Result code in IS VaVaI

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Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Evaluation of the Quality of Accounting Data in the Regions of the Czech Republic based on Audits by the Tax Offices

Original language description

The quality accounting data (QAD) allows manage many processes in a business. The main goal of this paper is evaluate the quality of accounting data in companies and analyze if this quality has interdependence with numbers of audits by the Tax Offices. Data quality is one of the decisive factors in making the right decisions and the overall functioning of the company. It's not the only one, but a very important factor. In practice, there is proved data quality relationship with the successful management of the company - non quality data costs companies around the world each year hundreds of billions dollars. The paper will confront the impact of the numbers of audits by the Tax Offices with the quality of accounting data. These audits are performed under on-the-spot investigations. On-the-spot investigations are conducted by experts from all units of the Tax Offices, most often by experts from tax audit units. This units provide activities such as: carry out the administration of taxes, payments and advances for these revenues, administer subsidies, conduct the offence proceedings, collect and enforce the payments, charges, settlements, considerations, fines and penalties, impose fines, decide on authenticity and amount of claims on taxes, payments and other revenues administered by them in the bankruptcy proceedings and others activities. A survey on the quality of accounting data was conducted on 5,489 enterprises, for each company were calculated individual indicators identified according to used model for determination the quality of accounting data and were calculated QAD by this model. Subsequently, values of quality of accounting data were compared and analyzed with information about financial audit provided by the Tax Offices. It was found that, because the used model is compiled especially for evaluating the quality of accounting data for management, there is no dependency between the various variables.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2016

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Proceedings of the 10th International Scientific Conference INPROFORUM. Threatened Europe - Socio-Economic and Environmental Changes

ISBN

978-80-7394-607-4

ISSN

2336-6788

e-ISSN

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Number of pages

5

Pages from-to

90-94

Publisher name

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Place of publication

České Budějovice

Event location

České Budějovice

Event date

Nov 3, 2016

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

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