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Lecturer(s)
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Slavíčková Jana, Ing. Ph.D.
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Sejkora František, Ing. Ph.D.
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Jedlička Vít, Ing. Ph.D.
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Course content
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Tax systém in the Czech Republic. Structural elements of taxes, properties and functions of taxes. Subject of personal income tax, income exempt, income taxed at a special rate. Methodology of tax base determination, partial tax bases. Non-taxable parts of the tax base, tax credits, calculation of personal income tax. Social insurance participants, methodology of assessment base, premium rates, premium calculation. Subject of corporate income tax, exempt income, income taxed at a special rate. Transformation of profit to tax base, calculation of corporate income tax. Difference between direct taxes and indirect taxes, basic principle of VAT functioning. Excise and energy taxes, tax warehouses. Road tax. Real estate tax and real estate acquisition tax. Tax obligations of taxpayers and payers arising from tax administration, deadlines for filing tax claims, paying taxes and assessing taxes.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Demonstration, Projection
- Participation in classes
- 52 hours per semester
- Writing a seminar paper
- 26 hours per semester
- Preparation for an exam
- 49 hours per semester
- Preparation for a credit (assessment)
- 23 hours per semester
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Learning outcomes
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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.
Any student who has successfully completed the course can: enumerate tax functions and their properties; to define the basic design elements of the tax and to assess them in their mutual context; explain the methodology of determining the tax base of a natural person; explain the conditions for the application of the non-taxable part and the tax-deductible item, the tax credit and list the methods of payment; explain the methodology of determining the tax base and the tax liability of a legal entity, explain the principles of transformation of economic results to the tax base; explain the general principles of assessing the tax effectiveness of individual expenses (costs); explain the basic principles of the operation of value added tax in the Czech Republic; to explain the differences in the mechanism of operation of excise and energy taxes compared to value added tax; explain the principles of taxation of road vehicles, real estate and real estate acquisition tax. Any student who has successfully completed the course is capable of: be familiar with the substantive legislation focused on direct taxes and indirect taxes; classify individual types of personal income into the correct partial tax base, quantify the individual partial tax bases and the total tax base, calculate the tax liability; calculate a time test for exempt income; compile the tax base and calculate the tax liability of the legal entity, including filling out the tax claim understand the costs of tax deductible and non-deductible; to calculate the amount of value added tax within domestic transactions; calculate a strong tax, real estate tax, including filling out tax claims. Any student who has successfully completed the course is able to: to acquire further professional knowledge, skills and competences on the basis of practical experience and its evaluation; communicate information to experts and laymen in a clear and convincing way 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, 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.
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Recommended literature
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HNÁTEK, Miloslav a ZÁMEK, David. Daňové a nedaňové náklady 2012. Praha: ESAP, 2012.
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Kolektiv autorů:. Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů.
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Kolektiv autorů:. Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů.
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PILÁTOVÁ, Jana. Daňová evidence: komplexní řešení problematiky daňové evidence pro OSVČ : daň z přidané hodnoty, daň silniční, daň z nemovitých věcí, sociální pojištění, zdravotní pojištění. Olomouc: Nakladatelství ANAG, 2016. ISBN 978-80-7554-020-1.
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VANČUROVÁ, Alena a LÁCHALOVÁ, Hana. Daňový systém ČR 2016. Praha: Wolters Kluwer, 2016. ISBN 978-80-7676-992-2.
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