117-0034/02 – Direct Taxes A (PDA)
Gurantor department | Department of Accounting and Taxes | Credits | 5 |
Subject guarantor | doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M. | Subject version guarantor | doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 1 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2017/2018 | Year of cancellation | |
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
zápočet a zkouška
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:
Framework syllabus of lectures:
1. Direct taxes in the tax system of the Czech Republic.
2. 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.
3. Personal income tax - taxation of dependent activity
4. Personal income tax - taxation of independent activity
5., 6., 7. Corporate Income Tax (legal framework, subject to tax and taxpayers, tax exemption, tax base, tax rate and tax return).
8. Road tax
9. Real estate tax - tax on land
10. Real estate tax - tax on buildings and units
11. Depreciation of fixed assets
12. Tax on gambling
13. Continuous examples from business practice
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction