117-0045/02 – Taxes, salaries and insurance (DMP)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Yvetta Pšenková, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2013/2014Year of cancellation2020/2021
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRA601 doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
PS150 Ing. Yvetta Pšenková, 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 orient in fundamental legislation 2. To solve and analyse the specific processes in direct and indirect taxes accounting. 3. To solve and analyse the specific processes in health and social insurance calculation.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is to familiarise master's degree students with accounting and tax issues of payroll accounting, personal income tax from dependent activity including insurance in accounting entities and its linkage to the current legislation in the Czech Republic, furthermore, to solve and analyze specific accounting procedures for direct and indirect taxes.

Compulsory literature:

PARTHASARATHI, Shome. Taxation History, Theory, Law and Administration. Weitzerla: Springer, 2021. 504 s. ISBN 978-30-3068-213-2. TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 1, Introduction to European VAT. Amsterdam: IBFD, 2021. ISBN 978-90-8722-680-0. TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 2, Integrated texts of the VAT directives and the former sixth VAT directives. Amsterdam: IBFD, 2021. ISBN 978-90-8722-681-7.

Recommended literature:

AGIANNI, Vasiliki et al., ed. European Tax Handbook 2022. 33nd ed. Amsterdam: IBFD, 2022. 1383 p. ISBN 978-90-8722-760-9. ŠIROKÝ, J., K. KRZIKALLOVÁ a M. KRAJŇÁK Trend, Development, Role and Importance of Personal Income Tax in the EU. Brno: CERM, 2020. 116 s. ISBN 978-80-7623-037-8.

Additional study materials

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Lectures are focused on the following issues: - Tax legislation in the Czech Republic - Accounting for income taxes - Wages accounting - VAT accounting - Accounting for other taxes - Health and social insurance

Conditions for subject completion

Conditions for completion are defined only for particular subject version and form of study

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2018/2019 (N6208) Economics and Management (6208T037) Management P Czech Ostrava 1 Compulsory study plan
2018/2019 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Compulsory study plan
2017/2018 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Compulsory study plan
2017/2018 (N6208) Economics and Management (6208T037) Management P Czech Ostrava 1 Compulsory study plan
2016/2017 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Compulsory study plan
2016/2017 (N6208) Economics and Management (6208T037) Management P Czech Ostrava 1 Compulsory study plan
2015/2016 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Compulsory study plan
2015/2016 (N6208) Economics and Management (6208T037) Management P Czech Ostrava 1 Compulsory study plan
2014/2015 (N6208) Economics and Management (6208T037) Management P Czech Ostrava 1 Compulsory study plan
2014/2015 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Compulsory study plan
2013/2014 (N6208) Economics and Management (6208T037) Management P Czech Ostrava 1 Compulsory study plan
2013/2014 (N6208) Economics and Management (6208T037) Management (00) Management P Czech Ostrava 1 Compulsory study plan
2013/2014 (N6208) Economics and Management (6208T011) Economics and Law in Business 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

Assessment of instruction



2018/2019 Summer
2017/2018 Summer
2016/2017 Summer
2015/2016 Summer
2014/2015 Summer