117-0322/02 – Tax Consulting (DP)
| 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 | Choice-compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2006/2007 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
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:
Recommended literature:
Additional study materials
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction