117-0034/03 – Direct Taxes A (PDA)

Gurantor departmentDepartment of Accounting and TaxesCredits6
Subject guarantordoc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.Subject version guarantordoc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semesterwinter
Study languageCzech
Year of introduction2024/2025Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRA601 doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
SLE0059 Ing. Jiří Slezák, Ph.D.
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. 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

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

Full-time form (validity from: 2024/2025 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)		Min. number of pointsMax. počet pokusů
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 40 (40) 21
                Písemný zápočet Written test 40  21 3
        Examination Examination 60  30 3
Mandatory attendence participation: Attendance at seminars is set at a minimum of 75 %.

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Conditions for subject completion and attendance at the exercises within ISP: Credit: in the times listed in IS Edison Exam: at times listed in IS Edison Participation in exercises and lectures is recommended.

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2024/2025 (B0411A050001) Accounting and Taxes UAD P Czech Valašské Meziříčí 1 Compulsory study plan
2024/2025 (B0411A050001) Accounting and Taxes UAD P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

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