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Analysis of selected aspects of insolvency in the context of vat output tax correction

Identifikátory výsledku

  • Kód výsledku v IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10235982" target="_blank" >RIV/61989100:27510/17:10235982 - isvavai.cz</a>

  • Výsledek na webu

    <a href="http://ufu.utb.cz/konference/proceedings2017.pdf" target="_blank" >http://ufu.utb.cz/konference/proceedings2017.pdf</a>

  • DOI - Digital Object Identifier

Alternativní jazyky

  • Jazyk výsledku

    angličtina

  • Název v původním jazyce

    Analysis of selected aspects of insolvency in the context of vat output tax correction

  • Popis výsledku v původním jazyce

    The volume of receivables of business entities recorded an increase, especially in times of economic crisis. The government of the Czech Republic, similar to legislators in other selected European Union Member States, used the opportunity of the Concil Directive on the common system of value added tax and implemented a provision into their legislation that allows creditors to get at least the value added tax, which they had to pay during the supply of goods or services for receivables from debtors in insolvency proceedings, respectively in the bankruptcy. The aim of this paper is to analyze the interdependencies between selected indicators of insolvency and corrections of the amount of value added tax in case of receivables from debtors in insolvency proceedings using methods of correlation analysis. The result of the analysis indicates downward trend of number of submitted insolvency proceedings, both for companies and for natural persons. The analysis confirmed the existence of a high degree of dependence between the number of submitted insolvency proceedings and the number of bankruptcies among companies. The high degree of dependence exists in conditions of the Czech Republic also among the number of bankruptcies among companies and the number of bankruptcies among self-employed persons. In relation to VAT there were found mostly negative dependencies on different degrees, the highest number is in the case of VAT returns with non-zero row enabling the correction of the VAT and the number of insolvency proceedings.

  • Název v anglickém jazyce

    Analysis of selected aspects of insolvency in the context of vat output tax correction

  • Popis výsledku anglicky

    The volume of receivables of business entities recorded an increase, especially in times of economic crisis. The government of the Czech Republic, similar to legislators in other selected European Union Member States, used the opportunity of the Concil Directive on the common system of value added tax and implemented a provision into their legislation that allows creditors to get at least the value added tax, which they had to pay during the supply of goods or services for receivables from debtors in insolvency proceedings, respectively in the bankruptcy. The aim of this paper is to analyze the interdependencies between selected indicators of insolvency and corrections of the amount of value added tax in case of receivables from debtors in insolvency proceedings using methods of correlation analysis. The result of the analysis indicates downward trend of number of submitted insolvency proceedings, both for companies and for natural persons. The analysis confirmed the existence of a high degree of dependence between the number of submitted insolvency proceedings and the number of bankruptcies among companies. The high degree of dependence exists in conditions of the Czech Republic also among the number of bankruptcies among companies and the number of bankruptcies among self-employed persons. In relation to VAT there were found mostly negative dependencies on different degrees, the highest number is in the case of VAT returns with non-zero row enabling the correction of the VAT and the number of insolvency proceedings.

Klasifikace

  • Druh

    D - Stať ve sborníku

  • CEP obor

  • OECD FORD obor

    50206 - Finance

Návaznosti výsledku

  • Projekt

  • Návaznosti

    S - Specificky vyzkum na vysokych skolach

Ostatní

  • Rok uplatnění

    2017

  • Kód důvěrnosti údajů

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

Údaje specifické pro druh výsledku

  • Název statě ve sborníku

    Finance and performance of firms in science, education and practice : proceedings of the 8th international scientific conference : April 26-27, 2017, Zlín, Czech Republic

  • ISBN

    978-80-7454-653-2

  • ISSN

  • e-ISSN

    neuvedeno

  • Počet stran výsledku

    13

  • Strana od-do

    445-457

  • Název nakladatele

    Tomas Bata University in Zlín

  • Místo vydání

    Zlín

  • Místo konání akce

    Zlín

  • Datum konání akce

    26. 4. 2017

  • Typ akce podle státní příslušnosti

    WRD - Celosvětová akce

  • Kód UT WoS článku