117-0034/01 – Direct Taxes A (PDA)

Gurantor department	Department of Accounting and Taxes	Credits	4
Subject guarantor	doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.	Subject version guarantor	prof. Ing. Jan Široký, CSc.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	3	Semester	winter
		Study language	Czech
Year of introduction	2013/2014	Year of cancellation	2016/2017
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
HAK30	Ing. Jana Hakalová, Ph.D.
KRA601	doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
RAN03	Ing. Kateřina Krzikallová, Ph.D.
PS150	Ing. Yvetta Pšenková, Ph.D.
S1I90	prof. Ing. Jan Široký, CSc.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit	2+1

Subject aims expressed by acquired skills and competences

1. To explain the fundamental principles of income taxes. 2. To describe the taxation of individual persons. 3. To describe the taxation of legal entities. 4. To explain the fundamental principles of property taxes. 5. To clarify the taxation in practical examples and case studies. 6. To explain the property management in relation of income taxes.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is to familiarise students with the issue of direct taxes in the Czech Republic (personal income tax, corporate income tax, real estate tax, real estate acquisition tax, road tax).

Compulsory literature:

JAMES, Simon and Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 18th ed. Birmingham: Fiscal Publications, 2018. 326 p. ISBN 978-1-906-201-42-5. ŠIROKÝ, Jan, STŘÍLKOVÁ, Regína a Michal KRAJŇÁK. Trend, Development, Role and Importance of Corporate Taxes in the EU. Brno: CERM, 2016. 109 s. ISBN 978-80-7204-940-0.

Recommended literature:

THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-138-18339-1.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

There are additional requirements for the student.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Characteristics of Property Taxes - State of property Taxes within the Tax System in the Czech Republic Road Tax - Legislation - Scope and Tax Payers - The Tax Base and Tax Rates - Tax Payable - Exemptions - Tax returns Real Estate Tax - Characteristics of Property Tax - Scope and Tax Payers - The Tax Base and Tax Rate - Tax Payable - Exemptions - Tax Returns Inheritance Tax, Gift Tax and Real Estate Transfer Tax - Legislation and Regulation - Scope and Tax Payers - The tax Base and Tax Rate - Tax Payable - Exemptions - Tax Returns

Conditions for subject completion

Full-time form (validity from: 2013/2014 Winter semester, validity until: 2016/2017 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation	Credit	85 (85)	85	2
Písemka	Written test	85	85	2

Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Form	Study language	Tut. centre	Year	Type of duty
2016/2017	(B6208) Economics and Management	(6202R049) Accounting and Taxes		P	Czech	Ostrava	2	Compulsory	study plan
2015/2016	(B6208) Economics and Management	(6202R049) Accounting and Taxes		P	Czech	Ostrava	2	Compulsory	study plan
2014/2015	(B6208) Economics and Management	(6202R049) Accounting and Taxes		P	Czech	Ostrava	2	Compulsory	study plan
2013/2014	(B6208) Economics and Management	(6202R049) Accounting and Taxes		P	Czech	Ostrava	2	Compulsory	study plan
2013/2014	(B6208) Economics and Management	(6202R049) Accounting and Taxes	(00) Accounting and Taxes	P	Czech	Ostrava	2	Compulsory	study plan
2013/2014	(B6208) Economics and Management	(6208R011) Economics and Law in Business		P	Czech	Ostrava	3	Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction