117-0348/01 – Indirect Taxes A (NDA)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Kateřina Krzikallová, Ph.D.Subject version guarantorprof. Ing. Jan Široký, CSc.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction1999/2000Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
RAN03 Ing. Kateřina Krzikallová, Ph.D.
S1I90 prof. Ing. Jan Široký, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

Subject aims expressed by acquired skills and competences

1. To clarify the basic principles of value added tax. 2. To describe the basic principles value added tax exemption. 3. To describe the basic principles of tax liability calculation and submitting of tax returns. 4. To define the basic principles of consumption and energy tax taxes.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is to explain the basic principles of value added tax, to describe the basic principles of exemption from value added tax, to clarify the basic principles of tax liability calculation and submitting a tax return, recapitulative and control statement. Explain the basic principles of application of excise duties and energy (environmental) taxes.

Compulsory literature:

OATS, L., A. MILLER and E. MULLIGAN. Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1 PLATTEEUW, Chris and Pedro PESTANA. Quick Reference to European VAT Compliance. Alphen aan den Rijn: Kluwer Law International, 2011. 824 p. ISBN 978-90-411-3523-0. SCHENK, Alan, THURONYI, Victor and Wei CUI. Value Added Tax. A Comparative Approach. 2nd ed. New York: Cambridge University Press, 2015. 544 s. ISBN 978-1-107-61762-9.

Recommended literature:

JAMES, Simon a Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 10th ed. Birmingham: Fiscal Publications, 2010. 324 s. ISBN 978-1906201-13-5. TERRA, Ben and Julie KAJUS. A Guide to the European VAT Directives, 2017. Amsterodam: IBFD, 2017. 1 706 p. ISBN 978-90-8722-398-4. THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4.

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:

Framework syllabus of lectures: 1. Introduction to consumption taxation. The position of indirect taxes within the tax system, their importance and trends (value added tax, excise tax, energy taxes). Mechanism of functioning. Fundamental legal norms. Determination of basic terminology. 2. Taxpayers and subject of tax. Place of supply. 3. Chargeability and obligation to declare tax, chargeable event. 4. VAT rates. Tax base, calculation of tax liability, tax period. 5. Obligation to input tax deduction. 6. VAT exemption without input tax deduction. VAT exemption with right of input tax deduction. Tax documents. 7. Application of VAT within the EU. 8. Application of VAT within the import and export of goods. 9. VAT registration. Tax return. VAT control statement. Recapitulative statement. 10. Excise duties and energy (ecological) taxes in conditions of the Czech Republic. 11. Framework of seminars. 12. Application of discussed course matter in lectures on practical examples.

Conditions for subject completion

Full-time form (validity from: 2012/2013 Winter 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) 21
                Zápočet Written test 40  21
        Examination Examination 60  30
Mandatory attendence parzicipation: Attendance at seminars is set at a minimum of 75%.

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2019/2020 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2018/2019 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2017/2018 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2016/2017 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2015/2016 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2014/2015 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2014/2015 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2013/2014 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2013/2014 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2012/2013 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2009/2010 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner