117-0035/02 – Direct Taxes B (PDB)
| Gurantor department | Department of Accounting and Taxes | Credits | 6 |
| 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 | summer |
| | Study language | Czech |
| Year of introduction | 2019/2020 | Year of cancellation | |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
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
Teaching by an expert (lecture or tutorial)
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:
Additional study materials
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
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction