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
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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
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OECD FORD obor
50206 - Finance
Návaznosti výsledku
Projekt
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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
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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
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