The Construction of the Adjustment for Outstanding Claims in Income Taxes
The study is an attempt of outlining the construct of the adjustment for outstanding claims in personal income tax, corporate tax and a flat-rate income tax on certain revenues earned by natural persons. The provisions governing the adjustment in question became effective on 1 January 2020 under the Act amending certain laws to reduce payment backlogs. The study is to demonstrate that the construction of adjustment insufficiently meets the objective of reducing outstanding payment of civil law obligations. To prove this research thesis, a number of specific issues must have been addressed. The first one was the assessment of the normative conditions for making corrections for outstanding claims, including objective, subjective and temporal conditions. Subsequently normative restrictions on making adjustments have been studied. The issue of the adjustment for outstanding claims has not yet been the subject of more extensive analysis. The article contains legislative recommendations, the consideration of which would improve the construction of the adjustment for outstanding claims.
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