117-0040/01 – Tax Evidence (DE)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Jana Hakalová, Ph.D.Subject version guarantorIng. Jana Hakalová, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2013/2014Year of cancellation2023/2024
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
HAK30 Ing. Jana Hakalová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1

Subject aims expressed by acquired skills and competences

1. To explain the basic principles, the manner of governance of tax evidence and technical terminology. 2. To describe the conducting of the cash book and suplementary ledgers. 3. To clarify the specific procedures in conducting the tax evidence. 4. To solve the case studies and tests. 5. To explain the transformation process from tax evidence to accounting.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is to familiarise students with issue of keeping tax evidence of income and expenditures and assets and debts of businesses entities according to the Income Tax Act, as amended.

Compulsory literature:

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.

Way of continuous check of knowledge in the course of semester

Tests and Case Studies.

E-learning

Other requirements

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Explanation of the basic concepts of trade law (trade, general and special conditions for running a business division of trades, business license and its scope, the responsible representatives of business and other terms). 2. Method of tax accounting income and expenditure of individuals - Records of income and expenditure tax, - Records of non-tax revenue and expenditure, - Specific instances of non VAT registration and VAT. 3. Management of extra books - Book debts and liabilities, - Book (cards) of intangible assets, - Paper (cards) of tangible assets, - Book (operational records) retail property, - Paper stock (card stock), - Log book records, - Cards reserves and accruals, - Book for recording of valuables, - Paper (card) for recording financial assets, - And other auxiliary books. 4. Procedure for closing records and extra books at the end of the reporting period - closing adjustment of income tax, - closing adjustment of tax expenditures. 5. Compilation of tax registration - Statement of assets and liabilities, - Statement of income and expenditure. 6. Tax returns for taxable personal income. 7. Meaning and development of internal guidelines. 8. To transition from a tax accounting business accounting. 9. And other current tax issues.

Conditions for subject completion

Full-time form (validity from: 2013/2014 Winter semester, validity until: 2023/2024 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40  21
        Examination Examination 60  30 3
Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

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2018/2019 (B6208) Economics and Management (6208R037) Management P Czech Ostrava 3 Choice-compulsory study plan
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2018/2019 (B6202) Economic Policy and Administration (6210R004) European Integration P Czech Ostrava 3 Choice-compulsory study plan
2017/2018 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
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Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2020/2021 Summer
2019/2020 Summer
2018/2019 Summer
2017/2018 Summer
2017/2018 Winter
2016/2017 Winter
2015/2016 Summer
2015/2016 Winter
2013/2014 Summer
2013/2014 Winter