117-0034/01 – Direct Taxes A (PDA)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Michal Krajňák, Ph.D., MBASubject version guarantorprof. Ing. Jan Široký, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2013/2014Year of cancellation2016/2017
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
HAK30 Ing. Jana Hakalová, Ph.D.
KRA601 Ing. Michal Krajňák, Ph.D., MBA
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 studyWay 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. 17th ed. Birmingham: Fiscal Publications, 2017. 326 p. ISBN 978-1-906201-35-7. 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:

CZECH TAXATION IN 2012. Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Prague: Trade Links, 2012. 534 p.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

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

Conditions for completion are defined only for particular subject version and form of study

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType 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 nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner