Acta academica karviniensia 2013, 13(4):170-179 | DOI: 10.25142/aak.2013.075

Režim DPH založený na datu úhrady

Šárka Sobotovičová

Slezská univerzita, Obchodně podnikatelská fakulta, Univerzitní nám. 1934/3, 733 40 Karviná, Email:sobotovicova@opf.slu.cz

In standard system of VAT taxpayers are obliged to pay output tax, according to the chargeable event regardless of whether the invoices have been paid or not. The principle of cash accounting scheme consists in suspending the obligation to declare and pay tax until the payment is received. This article presents results of research that has been conducted within the student's grant. The aim of the survey was to find out whether entrepreneurs are interested in establishing a cash accounting system. It was found that taxpayers are often forced to put long maturity in their invoices and also 77 per cent of respondents have receivable overdue. The introduction of a cash accounting scheme would be welcomed by 48 per cent of respondents.

Klíčová slova: cash accounting, output tax, payment, right of deduction, VAT

JEL classification: H20, H25

Vloženo: 31. prosinec 2012; Přijato: 11. září 2013; Zveřejněno: 30. prosinec 2013  Zobrazit citaci