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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

5

Strana od-do

90-94

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

3. 11. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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