117-0040/05 – Tax Evidence (DE)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Jana Hakalová, Ph.D.Subject version guarantorIng. Jana Hakalová, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory type B
Year3Semestersummer
Study languageCzech
Year of introduction2019/2020Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
HAK30 Ing. Jana Hakalová, Ph.D.
PS150 Ing. Yvetta Pšenková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 2+2

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

Tests and Case Studies.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Framework syllabus of lectures: 1. Explanation of the basic terms of the Business Act (trade, general and special conditions of trade, categorization of trade, trade license and its scope, competent representative, establishment, conditions for obtaining of trade license, keeping of tax evidence and accounting, accounting advising, etc.). 2. Methods of keeping tax evidence of incomes and expenditures. 3. Evidence of tax incomes and expenditures according to the Income Tax Act. 4. Evidence of non-tax incomes and expenditures according to the Income Tax Act. 5. Specific cases of non VAT payers and VAT payers. 6. Keeping of auxiliary books and their requirements. 7. The book of receivables and book of debts, book (cards) of intangible fixed assets, book (cards) of tangible fixed assets, book (operative records) of a short term assets. 8. Inventory book (stock cards), journey log, provisions and accruals cards, book for records of vouchers, payroll records and other auxiliary books. 9. Procedure for closing of books at the end of the tax period. 10. Closing adjustment of incomes and expenditures and income tax return by individuals. 11. Statements in tax evidence - statement of assets and liabilities. 12. Statements in tax evidence - statement of incomes and expenditures. 13. Importance and creation of internal guidelines. 14. The process of transition from tax evidence of incomes and expenditures of individuals to accounting.

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 pointsMax. počet pokusů
Credit Credit 85 (85) 85 2
        Písemný zápočet Written test 85  85 2
Mandatory attendence participation: Attendance at seminars is set at a minimum of 75%.

Show history

Conditions for subject completion and attendance at the exercises within ISP: Preparation of seminar work in the scope of min. 6 pages on the topic News in accounting, taxes, and insurance premiums from 1 January 2023 and execution of the credit in due time.

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2024/2025 (B0413A050012) Economics and Management (S03) Management P Czech Ostrava 3 Choice-compulsory type B study plan
2023/2024 (B0413A050012) Economics and Management (S03) Management P Czech Ostrava 3 Choice-compulsory type B study plan
2022/2023 (B0413A050012) Economics and Management (S03) Management P Czech Ostrava 3 Choice-compulsory type B study plan
2021/2022 (B0413A050012) Economics and Management (S03) Management P Czech Ostrava 3 Choice-compulsory type B study plan
2020/2021 (B0413A050012) Economics and Management (S03) Management P Czech Ostrava 3 Choice-compulsory type B study plan
2019/2020 (B0413A050012) Economics and Management (S03) Management P Czech Ostrava 3 Choice-compulsory type B study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2022/2023 Summer
2021/2022 Summer