117-0312/01 – Income Taxes A (DP A)

Gurantor department	Department of Accounting and Taxes	Credits	3
Subject guarantor	Ing. Zuzana Rylová, Ph.D.	Subject version guarantor	Ing. Zuzana Rylová, Ph.D.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	2	Semester	winter
		Study language	Czech
Year of introduction	2007/2008	Year of cancellation	2007/2008
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
RYL01	Ing. Zuzana Rylová, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and Examination	2+1

Subject aims expressed by acquired skills and competences

1. To explain the fundamental principles of income taxes. 2. To describe the taxation of individual persons. 3. To describe the taxation of legal entities. 4. To clarify the taxation in practical examples and case studies. 5. To explain the property management in relation of income taxes.

Teaching methods

Lectures
Tutorials

Summary

The obtaining elementary knowledge about taxation of particular types of gains natural persons and legal entities, determination of tax base, calculation tax liability.

Compulsory literature:

PELECH, Petr a Vladimír PELC. [i]Daně z příjmů: s komentářem 2012[/i]. 12. vyd. Olomouc: ANAG, 2012. 1 079 s. ISBN 978-80-7263-742-3.

Recommended literature:

Pilátová, Jana a kol. Daňová evidence 2012 – komplexní řešení problematiky daňové evidence pro OSVČ. 1. vyd. Olomouc: ANAG, 2012, 360 s. ISBN 978-80-7263-723-2. Zákon č. 586/1992 Sb. o daních z příjmů (v platném znění) a prováděcí předpisy www.mfcr.cz

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (100)	51	3
Exercises evaluation	Credit	40 (40)	0	3
Written exam	Written test	40	0	3
Examination	Examination	60 (60)	0	3
Oral	Oral examination	60	0	3

Mandatory attendence participation:

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

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2005/2006	(B6202) Economic Policy and Administration	(6202R049) Accounting and Taxes	(05) Accounting and Taxes		P	Czech	Ostrava	2			Compulsory	study plan
2004/2005	(B6202) Economic Policy and Administration	(6202R049) Accounting and Taxes	(00) Účetnictví a daně		P	Czech	Ostrava	2			Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

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