Právní, účetní a daňové aspekty pohledávek z obchodních vztahů, jejich řízení a vymáhání

Abstract

The aim of this thesis is to analyze the risk of claims, characterizingthe legal, accounting and tax aspects and propose successfulbusiness solutions for the optimal management of debt. The firstpart of the chapter describes the emergence of claims from a legalstandpoint, the capture of accounts receivables, debt provisioningand write offs and their impact on the tax base in accounting and taxrecords. Proportionate part 2 chapter describes hedging influenceclaims based on the monitoring of receivables, the process ofrecovery and more. The practical part is devoted to analysis of claims in the selected company, with operations trade receivables,the way to guarantee the debts, the state monitoring and recovery.