| Course title | Corporate Taxes |
|---|---|
| Course code | UPEM/KPOD |
| Organizational form of instruction | Lecture |
| Level of course | Bachelor |
| Year of study | 3 |
| 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) |
|---|
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| 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.
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| 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 |
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unspecified
|
| Assessment methods and criteria |
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Oral examination, Written examination, Home assignment evaluation, Student performance assessment, Didactic test
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 |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| 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): 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 (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): 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): 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): 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 (2014) | 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 (2016) | 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 (2014) | 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): Security Management in Enterprises (2013) | Category: Economy | 3 | Recommended year of study:3, Recommended semester: Winter |