University of Pardubice
Study programmes & Course catalogue
for academic year 2016/2017
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Course: Corporate Taxes

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Course title Corporate Taxes
Course code UPEM/PPOD
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study not specified
Semester Winter
Number of ECTS credits 5
Language of instruction Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Činčalová Simona, Ing.
  • Moravcová Jana, Ing. Ph.D.
  • Sejkora František, Ing. Ph.D.
  • Svoboda Petr, Ing.
Course content
Tax system and charges in the Czech Republic. Administration of taxes and fees. Business and fiscal controls. Firm as a payer of health and social insurance. Company responsibility for the collision of company tax and tax advance from employment. Income tax deduction for individual tax bases - dividends, competition, advertising, payroll. Firm income tax, which is a natural person. Income tax in the firm as a legal person. Costs of the company, which are non-taxable as tax charges. Assets of the company: tax depreciation, rental and rent, repairs and technical evaluation. Firm value added tax. Business as taxpayers. Business as non-taxpayer. Tax assets of customs, taxes, road, buildings and land, property transfer. Free of charge transfer and acquisition of property and the rights of the company: sponsorship - gifts. Gift and inheritance taxes. Firm as a excise duty payer. Summary.

Learning activities and teaching methods
Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Demonstration, Projection
Learning outcomes
The aim of the course is to acquaint students with current types of taxes, levies and mandatory payments which are encountered in practice in the company and provide an insight into the optimization of enterprise tax obligations.
Student will be able to apply knowledge not only in the company, but also in non-profit sector.
Prerequisites
unspecified

Assessment methods and criteria
Oral examination, Written examination, Home assignment evaluation, Didactic test, Discussion

Assignment: Credits are awarded on the basis of processing assignment work, possibly processing and presentation of the semester work on one of the specified themes, engaging in any questionnaire survey FES. Exam: written test after granting credits.
Recommended literature
  • KOBÍK, J.:. Daňová kontrola. Praha: ASPI, a.s., 2006..
  • Kolektiv autorů:. MERITUM Daně 2008. Praha: ASPI, a.s., 2008..
  • PELECH, P.:. Zdanění mezd, platů a ostatních příjmů ze závislé činnosti v roce 2008. Olomouc: ANAG, spol. s.r.o., 2008.
  • RAMBOUSEK,J.,KOBÍK, J.,ŠPERL, J.:. Daňové spory, jejich prevence a řešení 2006. Praha: ASPI, a.s., 2006..
  • VANČUROVÁ, A.,MULLEROVÁ,L.:. Daně v účetnictví podnikatelů. Praha: ASPI, a.s., 2006..


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2013) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Economics and Operation in Enterprises (2013) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Economics and Operation in Enterprises (2014) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Economics and Operation in Enterprises (2016) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Security Management in Enterprises (2016) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2015) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2013) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2016) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2014) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Economics and Operation in Enterprises (2015) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Security Management in Enterprises (2013) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2014) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Security Management in Enterprises (2014) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Security Management in Enterprises (2015) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2016) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Enterprise Management (2015) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter
University of Pardubice, date of update: 02.11.2024 23:51. Data created for academic year 2016/2017