117-0041/01 – Income taxes C (PDC)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantordoc. Ing. Alžbeta Bieliková, PhD.Subject version guarantordoc. Ing. Alžbeta Bieliková, PhD.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semestersummer
Study languageCzech
Year of introduction2013/2014Year of cancellation2019/2020
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
BIE0019 doc. Ing. Alžbeta Bieliková, PhD.
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. 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

Deepening knowledge of income tax and legal persons and its practical application. Deepening knowledge of property tax.

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

Další požadavky na studenta

Additional requirements for students not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1.Introduction - Organization Studies, Literature, concise repetition foundations for personal income tax 2.Taxation of personal income - income from business and other self-employment activities, collaborators, business associations provided a lump sum tax 3. Personal income tax - adjustment of the tax base - termination, the transition between the tax and accounting records, a change in the way of expenditures 4. Personal income tax - the specific problems of taxation of income from employment, tax, advance tax, annual tax settlement advances, income from abroad 5. Personal income tax - the specific problems of taxation of other types of income - rent, capital 6. The determination of the tax liability of individuals - non-taxable amounts and deductible items, tax calculation, tax abatements 7. Corporate income tax rates - a brief repetition of the foundations of corporate tax, subject to tax, income tax exempt 8. Corporate income tax - The amount of the tax base - items decreasing and increasing profit, items not included in the tax base 9. Expenses (costs) incurred to generate, assure and maintain income and expenses (costs) that do not reduce the tax base 10. Determination of tax liability of legal persons - tax deductions, tax calculation, tax abatements, tax on separate tax base 11. Property taxes - property tax 12. Property taxes - road tax 13. Property taxes - inheritance tax, gift tax and real estate transfer

Conditions for subject completion

Full-time form (validity from: 2013/2014 Summer semester, validity until: 2018/2019 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 21
                Zápočet Written test 40  21
        Examination Examination 60  30
Mandatory attendence parzicipation: xxxxxxxxxxxxxxxxx

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2018/2019 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2017/2018 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2016/2017 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2015/2016 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2014/2015 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner
Subject block without study plan - EKF - P - cs 2019/2020 Full-time Czech Optional EKF - Faculty of Economics stu. block