117-0035/01 – Direct Taxes B (PDB)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantordoc. Ing. Alžbeta Bieliková, PhD.Subject version guarantorIng. Michal Krajňák, Ph.D., MBA
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
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
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 and Examination 2+2

Subject aims expressed by acquired skills and competences

1. Improve basic knowledge of taxation of individuals. 2. Improve basic knowledge of corporate taxation. 3. Improve basic knowledge of property tax. 4. Explain taxation in specific cases. 5. Solve the case study.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is to familiarise students with the specifics of direct taxes in the Czech Republic (personal income tax, corporate income tax, real estate tax, real estate acquisition tax, road tax) and the tax code.

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. THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4.

Recommended literature:

OATS, L., A. MILLER and E. MULLIGAN. Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1. TUOMALA, Matti. Optimal Redistributive Taxation. Oxford: Oxford University Press, 2016. 487 p. ISBN 978-0-19-875341-4.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Additional requirements for students not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1.Introduction - credits and testing organization, organization of studies, literature, basic tax concepts, taxation of personal income - defining the taxpayers, 2.Tax course, tax exempt income 3.The tax base, tax losses, tax-free amount, calculation tax 4.Tax sub-bases - income from employment, income and exempt income not subject to tax, advance tax calculation, 5.Tax sub-bases - income from business, income from self-employment activities, methods of implementation costs, the minimum tax base, tax provided lump sum 6.Tax sub-bases - income from capital, rental income, 7.Tax sub-bases - Other income, calculate tax - deductible items, the tax rate, tax credits, a separate tax base, tax separate tax base 8.Tax return of personal income, tax return types and filling, filing tax returns, tax deposits, tax adjustments and additional return 9.Corporate tax, tax-payers' definition, the tax period, subject of tax exempt income 10.Tax base - the tax base of enterprises, establishment of tax base for non-profit organizations, tax rate, tax credit 11.Tax return directly to corporate, filing tax returns, advance tax, income taxed at special rate tax 12.Property - repairs and maintenance, technical improvements 13.Property - depreciation, reserves for repairs 14.Property - operational leasing, financial leasing, rent

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

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner