117-0330/01 – System of Taxes and Tax Payments (SDO)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Yvetta Pšenková, Ph.D.Subject version guarantorIng. Jiřina Krajčová
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2006/2007Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRA53 Ing. Jiřina Krajčová
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 interpret the basic tax concepts. 2. To define the tax system in Czech Republic. 3. To clarify the basic principles of Czech tax system. 4. To interpret the basic principles of social and health instance in Czech Republic.

Teaching methods

Lectures

Summary

The aim of the course is to familiarize students with the current czech tax system and with the history of taxation in the Czech Republic. The aim of the course is also to explain to students the basic tax terms, principles of the Czech tax system and the characteristics of direct and indirect taxes. Another objective of the course is to explain basic principles of social and health insurance of employees, self-employed persons and other persons in the Czech Republic.

Compulsory literature:

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2012. 459 p. CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p.

Recommended literature:

CZECH TAXATION IN 2012. Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Prague: Trade Links, 2012. 534 p.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Additional Requirements for the Student to be Determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Introduction to the Issues of Taxes, Basic Tax Concepts, Direct and Indirect Taxes - the History of Taxes - Tax System in the Czech Republic and its Evolution since 1993 - Current Tax System in Relation to Accession to the European Union - the Process of Collecting Taxes in the Czech Republic - Direct Taxes = Tax Income - Direct Taxes = Property Taxes - Indirect Taxes = Value Added Tax - Indirect Excise Taxes - Social Security from the Perspective of Employers and Self-Employed - Health Insurance from the Perspective of Employers and Self-Employed - Linking Social and Health Insurance Tax

Conditions for subject completion

Conditions for completion are defined only for particular subject version and form of study

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
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2009/2010 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Optional study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Compulsory study plan
2006/2007 (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