117-0034/02 – Direct Taxes A (PDA)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Michal Krajňák, Ph.D., MBASubject version guarantordoc. Ing. Alžbeta Bieliková, PhD.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2017/2018Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BIE0019 doc. Ing. Alžbeta Bieliková, PhD.
KRA601 Ing. Michal Krajňák, Ph.D., MBA
S1I90 prof. Ing. Jan Široký, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

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:

Framework syllabus of lectures: 1. Direct taxes in the tax system of the Czech Republic. 2. Personal income tax (legal framework, subject to tax and taxpayers, tax exemption, partial tax bases). 3. Tax base, non-taxable parts of the tax base, deductible items from the tax base, tax reliefs, tax credit, tax rate, tax and tax return. 4. Corporate Income Tax (legal framework, subject to tax and taxpayers, tax exemption, tax base, tax rate and tax return). 5. Road tax (legal framework, subject of tax and taxpayers, tax base and tax rates, tax exemption, tax credits, chargeability and extinction of tax liability, advance payments to tax, tax return and tax maturity). 6. Real estate tax (characteristics of the tax – tax on land, tax on buildings and units, legal framework, tax return, tax maturity, subject of tax, taxpayers, tax base, tax rates, tax exemption). 7. Real estate acquisition tax (legal framework, subject of tax and taxpayers, tax exemption, acquisition value, tax base, tax rates, tax returns, tax maturity).

Conditions for subject completion

Full-time form (validity from: 2017/2018 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 40 (40) 21
                Písemka Written test 40  21
        Examination Examination 60  30
Mandatory attendence parzicipation: Attendance at seminars is set at a minimum of 75%.

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2019/2020 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2018/2019 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2017/2018 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner