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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

Počet stran výsledku

8

Strana od-do

853-860

Název nakladatele

VŠB - Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

17. 5. 2018

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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