117-0035/01 – Direct Taxes B (PDB)
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 | 2 | Semester | summer |
| | 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. 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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction