117-0035/02 – Direct Taxes B (PDB)

Gurantor departmentDepartment of Accounting and TaxesCredits6
Subject guarantordoc. Ing. Alžbeta Bieliková, PhD.Subject version guarantordoc. Ing. Alžbeta Bieliková, PhD.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semestersummer
Study languageCzech
Year of introduction2019/2020Year of cancellation
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
BIE0019 doc. Ing. Alžbeta Bieliková, PhD.
KRA601 Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
SLE0059 Ing. Jiří Slezák
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

Other requirements

Additional requirements for students not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Framework syllabus of lectures: 1. Personal income tax (subject to tax and tax exemption, free of charge income from the perspective of income tax, specific problems of partial tax bases, international taxation, tax determination in special cases - fixed tax, termination of doing business activities, income tax in case of taxpayer’s death, cooperation of individuals, common income and expenditures, change in the way of declaration of expenditures, withholding tax, tax reliefs and tax credit, advance payments to tax, tax return in special cases). 2. Corporate Income Tax (transformation of the profit or loss to the tax base in case of business entities as well as the public beneficial taxpayers, trust funds, property from income tax point of view including disposal with the property, international taxation, expenses that affecting and not affecting tax base, provisions and adjustments from the income tax perspective, deductions from the tax base, tax reliefs, separate tax base, tax calculation and tax advances, tax return). 3. Specifics of road tax. 4. Specifics of real estate tax 5. Specifics of real estate acquisition tax 6. Tax Code (persons involved in the proceedings, periods in tax proceedings, tax collection methods, tax return, tax payments, tax arrears and overpayments. Representation of persons liable to tax, tax audit and on-the-spot investigation, methods of determination of tax obligation, procedure to remove doubts, tax assessment, remedies).

Conditions for subject completion

Full-time form (validity from: 2019/2020 Summer 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  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.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (N0488A050004) Finance and Accounting (S02) Accounting and Taxes DDP P Czech Ostrava 1 Compulsory study plan
2019/2020 (N0488A050004) Finance and Accounting (S02) Accounting and Taxes DDP P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner