Publication detail

Categorization of the Risks Related to Payment and Taxation of Dividend Income in Conditions of the Czech Republic

BĚLUŠOVÁ, K. BRYCHTA, K.

Original Title

Categorization of the Risks Related to Payment and Taxation of Dividend Income in Conditions of the Czech Republic

English Title

Categorization of the Risks Related to Payment and Taxation of Dividend Income in Conditions of the Czech Republic

Type

conference paper

Language

en

Original Abstract

The aim of the paper is to identify and systematize the risks related to payment and taxation of dividend incomes in the terms of the rules as stated by the Czech law. Taking account of the complexity of the issue, just the position of the subject paying the dividends is covered in this respect. The qualitative research realized was based on the study of expert literature and above all on the text of relevant legal norms. Based on the lessons learned the authors identified operations related to payment and taxation of dividend income. These operations were subsequently subordinated, taking their affinity into consideration, under particular general phases associated with the transaction in question. The authors also summarized, at a general level, sanctions that arise in the case of non-compliance with the conditions as set by law. In conclusion of the paper there is presented a matrix in which the identified risks are assessed from the point of view of tax risks categories as specified by PwC (2004).

English abstract

The aim of the paper is to identify and systematize the risks related to payment and taxation of dividend incomes in the terms of the rules as stated by the Czech law. Taking account of the complexity of the issue, just the position of the subject paying the dividends is covered in this respect. The qualitative research realized was based on the study of expert literature and above all on the text of relevant legal norms. Based on the lessons learned the authors identified operations related to payment and taxation of dividend income. These operations were subsequently subordinated, taking their affinity into consideration, under particular general phases associated with the transaction in question. The authors also summarized, at a general level, sanctions that arise in the case of non-compliance with the conditions as set by law. In conclusion of the paper there is presented a matrix in which the identified risks are assessed from the point of view of tax risks categories as specified by PwC (2004).

Keywords

Czech Republic, dividend payment, dividends, risk identification, tax risk.

Released

20.12.2018

Publisher

VŠB-Technická univerzita Ostrava

Location

Ostrava

ISBN

978-80-248-4225-7

Book

MANAGING AND MODELLING OF FINANCIAL RISKS

Pages from

11

Pages to

19

Pages count

586

URL

Documents

BibTex


@inproceedings{BUT153400,
  author="Kristýna {Bělušová} and Karel {Brychta}",
  title="Categorization of the Risks Related to Payment and Taxation of Dividend Income in Conditions of the Czech Republic",
  annote="The aim of the paper is to identify and systematize the risks related to payment and taxation of
dividend incomes in the terms of the rules as stated by the Czech law. Taking account of
the complexity of the issue, just the position of the subject paying the dividends is covered in
this respect. The qualitative research realized was based on the study of expert literature and
above all on the text of relevant legal norms. Based on the lessons learned the authors identified
operations related to payment and taxation of dividend income. These operations were
subsequently subordinated, taking their affinity into consideration, under particular general
phases associated with the transaction in question. The authors also summarized, at a general
level, sanctions that arise in the case of non-compliance with the conditions as set by law. In
conclusion of the paper there is presented a matrix in which the identified risks are assessed
from the point of view of tax risks categories as specified by PwC (2004).",
  address="VŠB-Technická univerzita Ostrava",
  booktitle="MANAGING AND MODELLING OF FINANCIAL RISKS",
  chapter="153400",
  howpublished="print",
  institution="VŠB-Technická univerzita Ostrava",
  year="2018",
  month="december",
  pages="11--19",
  publisher="VŠB-Technická univerzita Ostrava",
  type="conference paper"
}