Analýza daně z přidané hodnoty v rámci insolvenčního řízení

Abstract

This thesis focuses on the issue of value added tax (VAT) correction for debtors in insolvency proceedings. The theoretical section explains the basic concepts, the process of insolvency proceedings, legislation on insolvency proceedings and value added tax. The aim of the thesis was to analyse the degree to which VAT correction is used for debtors in insolvency proceedings in the Czech Republic based on a questionnaire survey. The practical section includes an evaluation of individual questions from the questionnaire survey, which took place in 2017. The questionnaire proved that this mechanism is not frequently used in the Czech Republic.