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 | 2 | 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 |
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:
Recommended literature:
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction