117-0312/01 – Income Taxes A (DP A)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Zuzana Rylová, Ph.D.Subject version guarantorIng. Zuzana Rylová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2007/2008Year of cancellation2007/2008
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
RYL01 Ing. Zuzana Rylová, 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 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 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) 0
                Written exam Written test 40  0
        Examination Examination 60 (60) 0
                Oral Oral examination 60  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType 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 nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner