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Lecturer(s)
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Sejkora František, Ing. Ph.D.
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Course content
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The taxation of income from employment, and advance withholding tax, the annual clearing of tax. Benefits provided to employees from both the employer and employee point of view. Obligations of payers of personal income tax from employment. The issue of transition from tax records to bookkeeping and vice versa. The issue of transition from lump sum expenditure to actual expenditure and vice versa. Termination or interruption of a natural person's business. Principles of assessing the tax efficiency of individual costs (expenditures), including the link to tax records and accounting. Basic principles and differences in taxation of non-profit organizations, public companies, companies in liquidation, insolvency proceedings. Tax aspects of depreciation of tangible and intangible assets and differences from accounting, technical appreciation, reserves. Taxation of receivables and payables. Tax treatment of expenditure relating to the operation of a motor vehicle. Taxation regime of individual income from securities and shares. Relations of parent and subsidiary company from the tax point of view. Basic principle of gambling tax and its administration. Administrative, court and local fees.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book)
- Participation in classes
- 14 hours per semester
- Home preparation for classes
- 54 hours per semester
- Preparation for an exam
- 48 hours per semester
- Writing a seminar paper
- 20 hours per semester
- Preparation for a credit (assessment)
- 14 hours per semester
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Learning outcomes
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The aim of the course is to familiarize students with current types of taxes, levies and mandatory payments that occur in business practice and to provide knowledge about optimizing a company's tax obligations.
Any student who has successfully completed the course can: enumerate the obligations of payers of income tax on employment; characterize the records on which the natural person's tax base is based; explain the difference between the accrual principle and the reimbursement principle; list the advantages and disadvantages of moving from flat-rate expenditure to actual expenditure and vice versa; explain the difference between the taxation of the profit and non-profit sectors; explain the difference between tax depreciation and accounting depreciation; explain the difference between repair and technical improvement; explain the tax and accounting implications of claims; to explain the fiscal impact of different alternatives to the application of expenditure related to the operation of a motor vehicle; characterize related persons; explain the difference between local, administrative and court fees. Any student who has successfully completed the course is capable of: be familiar with the substantive legislation linked to direct taxes; to carry out the calculation of the annual clearing of advances and tax benefits from employment; calculate tax and accounting depreciation; quantify the entry price for tax depreciation, measure the net book value of assets; distinguish technical improvement and repair; create provisions and adjustments according to the applicable law; understand the costs of tax deductible and non-deductible; quantify the tax implications of each taxpayer's decisions; analyze the possibilities of reducing the tax base and tax in all alternative procedures provided for by the substantive law; fill in tax forms. Any student who has successfully completed the course is able to: acquire further professional knowledge, skills and competences on the basis of practical experience and its evaluation; communicate comprehensively and convincingly to professionals and lay people about the nature of professional problems and their own opinion on their solution.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Oral examination, Written examination
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Recommended literature
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Zákon č. 16/1993 Sb., o dani silniční, ve znění pozdějších předpisů..
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Zákon č. 338/1992 Sb., o dani z nemovitých věcí, ve znění pozdějších předpisů..
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Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů..
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HAKALOVÁ, Jana a PŠENKOVÁ, Yvetta. Daňová evidence: teorie a praxe. Wolters Kluwer ČR: a.s., 2019. ISBN 978-80-7598-239-1.
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PELC, Vladimír. Daně z příjmů s komentářem 2024. Nakladatelství ANAG: 2024, 2024. ISBN 978-80-7554-368-4.
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ROHLÍKOVÁ, Jana a RINDOVÁ, Iva. Zdanění mezd, platu a ostatních příjmů ze závislé činnosti v roce 2024. Olomouc: Nakladatelství ANAG, 2024, 2024. ISBN 978-80-7554-406-3.
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