117-0322/02 – Tax Consulting (DP)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Zuzana Rylová, Ph.D.Subject version guarantorIng. Zuzana Rylová, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2006/2007Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesFollow-up Master
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 2+0

Subject aims expressed by acquired skills and competences

1. To explain the rules related to tax consultant performance. 2. To explain the conditions for tax consultant licence obtaining. 3. To solve the case studies according to individual taxes.

Teaching methods

Lectures

Summary

Subject list students with principles business in field of tax consultancy and manners optimalization taxes, too.

Compulsory literature:

BENDA, Václav a Ladislav PITNER. Daň z přidané hodnoty s komentářem k 1. 4. 2012. 7. vyd. Olomouc: ANAG, 2012. 512 s. ISBN 978-80-7263-741-6. PELECH, Petr a Vladimír PELC. Daně z příjmů: s komentářem 2012. 12. vyd. Olomouc: ANAG, 2012. 1 079 s. ISBN 978-80-7263-742-3.

Recommended literature:

JANOUŠEK, Karel. Daň silniční s komentářem 2010. 3. vyd. Olomouc: ANAG, 2010. 136 s. ISBN 978-80-7263-587-0. KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem 2011. 1. vyd. Olomouc: ANAG, 2010. 960 s. ISBN 978-80-7263-616-7. SVÁTKOVÁ, Slavomíra. Spotřební a ekologické daně v České republice. 1. vyd. Praha: Wolters Kluwer ČR, 2009. 468 s. ISBN 978-80-7357-443-7.

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 to tax consulting organization studies literature, the basic tax concepts, professional tax advisor, tax law advice 2. Practical examples - ACT 3. Chamber of tax advisers, KDP ČR, statutes, disciplinary procedure, Test Procedure 4. Practical examples - real estate tax 5. Providing tax advice, a test of the rights and obligations of Tax Advisor 6. Practical examples - the inheritance tax, gift and transfer of property, consumer tax 7. Legal relations, which enter into a tax advisor, insurance tax Advisers 8. Practical examples - the tax on personal income 9. Entities providing tax advice in the Czech Republic, representing clients before tax authorities, court, tax deferrals 10.Practical examples - the tax on corporate income 11.Accounts inspection, background checks for the processing of tax returns processing and submission of tax returns 12.Practical examples - VAT 13.Current practice of tax advisory in the CR 14.Practical examples - Accounting

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 Credit 85 (85) 0
        Daňové poradenství 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 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Choice-compulsory study plan
2011/2012 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Choice-compulsory study plan
2010/2011 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2009/2010 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2008/2009 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2008/2009 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Optional study plan
2007/2008 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2006/2007 (N6202) Economic Policy and Administration (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner