117-0320/06 – Tax and Charges Governance (SDP)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Zuzana Rylová, Ph.D.Subject version guarantorIng. Zuzana Rylová, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2011/2012Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRA53 Ing. Jiřina Krajčová
RYL01 Ing. Zuzana Rylová, Ph.D.
S1I90 prof. Ing. Jan Široký, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 3+0

Subject aims expressed by acquired skills and competences

1. To explain the fundamental concepts of tax procedure 2. To define the proces sof tax procedure 3. To clarify the basic rights and dutin of tax subject

Teaching methods

Lectures

Summary

The introducing to tax proceedings, its principles, with law and duties of tax subjects, with legal remedy and with forms of tax collection.

Compulsory literature:

KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem 2011. 1. vyd. Olomouc: ANAG, 2010. 960 s. ISBN 978-80-7263-616-7.

Recommended literature:

Zákon č. 280/2010 Sb., daňový řád

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 - Basic concepts: tax, tax, taxpayer, taxpayers, tax obligation, the tax debtor, the tax, local tax authorities. 2. Basic principles of fiscal management. 3. The local jurisdiction, the registration requirement. 4. Representation and service in fiscal management, fiscal management in the period, interaction, the search operation, record the obligation. 5. Methods of tax collection. 6. Fiscal management, initiation, termination proceedings. 7. Tax returns, tax assessment. 8. Fiscal control and local investigations. 9. Methods of determining the tax liability. 10.Decision - particulars of the decision, the proper remedies. 11.Extraordinary remedies. 12.Advance tax and tax payments. 13.Tax arrears and penalties on tax overpayments. 14.Penalties, recovery of arrears.

Conditions for subject completion

Full-time form (validity from: 2011/2012 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit  (85)
        xx Written test 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2012/2013 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner