Analysis of Dependence of Selected Indicators in Debtors in Insolvency Proceedings in the Relation to Value Added Tax in Conditions of European Union

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F18%3A10238926" target="_blank" >RIV/61989100:27510/18:10238926 - isvavai.cz</a>
Result on the web
<a href="https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-dokumentu/ICEI-2018_Proceedings.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-dokumentu/ICEI-2018_Proceedings.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Analysis of Dependence of Selected Indicators in Debtors in Insolvency Proceedings in the Relation to Value Added Tax in Conditions of European Union
Original language description
European Union Value Added Tax Directive allows the Member States to include into their national legislation the possibility for the creditors to correct the amount of output tax in case that their debtors are in insolvency. The supplier is generally required to include the carried out transaction into revenues and has the obligation to account for relevant output tax in the moment of the chargeable event, regardless of whether the transaction was paid. The special provision of law was introduced into legislation as anti-crisis measure within the European Union. The aim of the paper is to evaluate by using the correlation analysis the interdependencies between selected indicators related to insolvency and the amount of value added tax correction in case of debtors in insolvency proceedings. The results of the analysis showed the most significant dependence between the percentage of receivables for which the correction of the output tax was made from the total value of receivables and the percentage of required tax correction which was actually returned by the debtor to the state budget
Czech name
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Czech description
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Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 4th International Conference on European Integration 2018 : ICEI 2018 : May 17-18, 2018, Ostrava, Czech Republic. 2nd part
ISBN
978-80-248-4169-4
ISSN
2571-029X
e-ISSN
neuvedeno
Number of pages
8
Pages from-to
853-860
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
May 17, 2018
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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