The Assessment of Impact of Value Added Tax on the Cash Flow of Chosen Business Entities
The Assessment of Impact of Value Added Tax on the Cash Flow of Chosen Business Entities

Author(s): Angelika Kútna, Norbert Gyurian
Subject(s): National Economy, Business Economy / Management, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: value added tax; cash flow; business entity;
Summary/Abstract: Taxes are an important part of income of each country’s budget. Their administration and collecting conditions should be also taken into consideration as factor affecting the business environment. In this context, the value added tax is one of the taxes that directly do not affect the economic situation of business entities. On the other hand, it affects in significant extent to their cash flow. The paper is focused on the impact assessment of value added tax to the cash flows of chosen business entities. The analysisis based on the given terms by the law for settling of the assessed taxes, which are subsequently reflected to the influence of cash flow figures of those entities.

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