117-0045/04 – 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 graduateRequirementChoice-compulsory type B
YearSemestersummer
Study languageCzech
Year of introduction2019/2020Year of cancellation
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 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.

Way of continuous check of knowledge in the course of semester

written credit

E-learning

Other requirements

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Tax legislation in the Czech Republic and its relation to the accounting system of entrepreneurs. 2. The issue of payroll accounting. 3. Accounting and calculation of personal income tax from dependent activity in case of employees, members of business corporations. 4. Accounting and calculation of social security contributions of employees and members of business corporations. 5. Accounting and calculation of health insurance contributions of employees and members of business corporations. 6. Accounting and calculation of social security contributions of self-employed persons-main person. 7. Accounting and calculation of social security contributions of self-employed persons-secondary person. 8. Accounting and calculation of health insurance contributions of self-employed persons-main person. 9. Accounting and calculation of health insurance contributions of self-employed persons-secondary person. 10. Corporate income tax. 11. Road tax. 12. Other property taxes. 13. Accounting of indirect taxes-VAT. 14. Accounting for indirect taxes-Excise tax.

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 3
        Exercises evaluation Written test 85  85
Mandatory attendence participation: Attendance at seminars is set at a minimum of 75%.

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Conditions for subject completion and attendance at the exercises within ISP: Participation in the exercises is optional. Preparation of a seminar paper of 10 pages.

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2024/2025 (N0413A050014) Economics and Management (S01) Business Administration P Czech Ostrava Choice-compulsory type B study plan
2023/2024 (N0413A050014) Economics and Management (S01) Business Administration P Czech Ostrava Choice-compulsory type B study plan
2022/2023 (N0413A050014) Economics and Management (S01) Business Administration P Czech Ostrava Choice-compulsory type B study plan
2021/2022 (N0413A050014) Economics and Management (S01) Business Administration P Czech Ostrava Choice-compulsory type B study plan
2020/2021 (N0413A050014) Economics and Management (S01) Business Administration P Czech Ostrava Choice-compulsory type B study plan
2019/2020 (N0413A050014) Economics and Management (S01) Business Administration P Czech Ostrava 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
2020/2021 Summer
2019/2020 Summer