Analýza dopadů opravy výše daně z přidané hodnoty u pohledávek za dlužníky v insolvenčním řízení

Abstract

The aim of this thesis is to analyse the impacts of the amount of value added tax correction in receivables from debtors in insolvency proceedings. The theoretical part is focused on description insolvency proceedings itself and the tax and accounting context. The practical part analyzes the evolution of the value added tax correction for receivables from debtors in insolvency proceedings in relation to selected economic variables and compare the functioning of this bad debts relief with selected countries of the European Union. This diploma thesis was written with the support of the Student grant competition EkF, VŠB-TU Ostrava within project SP2017 / 118 Application of selected quantitative methods in the evaluation of domestic and international aspects of taxation and insolvency.