117-0445/01 – Taxes, salaries and insurance (DMP)

Gurantor department	Department of Accounting and Taxes	Credits	4
Subject guarantor	Ing. Yvetta Pšenková, Ph.D.	Subject version guarantor	Ing. Yvetta Pšenková, Ph.D.
Study level	undergraduate or graduate	Requirement	Choice-compulsory
Year		Semester	summer
		Study language	Czech
Year of introduction	2013/2014	Year of cancellation	2021/2022
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
BIE0019	doc. Ing. Alžbeta Bieliková, PhD.
KRA601	doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
PS150	Ing. Yvetta Pšenková, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Part-time	Credit	6+6

Subject aims expressed by acquired skills and competences

1. To orient in fundamental legislation 2. To solve and analyse the specific processes in direct and indirect taxes accounting. 3. To solve and analyse the specific processes in health and social insurance calculation.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is to familiarise master's degree students with accounting and tax issues of payroll accounting, personal income tax from dependent activity including insurance in accounting entities and its linkage to the current legislation in the Czech Republic, furthermore, to solve and analyze specific accounting procedures for direct and indirect taxes.

Compulsory literature:

PARTHASARATHI, Shome. Taxation History, Theory, Law and Administration. Weitzerla: Springer, 2021. 504 s. ISBN 978-30-3068-213-2. TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 1, Introduction to European VAT. Amsterdam: IBFD, 2021. ISBN 978-90-8722-680-0. TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 2, Integrated texts of the VAT directives and the former sixth VAT directives. Amsterdam: IBFD, 2021. ISBN 978-90-8722-681-7.

Recommended literature:

ŠIROKÝ, J., K. KRZIKALLOVÁ a M. KRAJŇÁK Trend, Development, Role and Importance of Personal Income Tax in the EU. Brno: CERM, 2020. 116 s. ISBN 978-80-7623-037-8. TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 1, Introduction to European VAT. Amsterdam: IBFD, 2021. ISBN 978-90-8722-680-0.

Additional study materials

Study supports in the EduDocs system

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Lectures are focused on the following issues: - Tax legislation in the Czech Republic - Accounting for income taxes - Wages accounting - VAT accounting - Accounting for other taxes - Health and social insurance

Conditions for subject completion

Part-time form (validity from: 2013/2014 Summer semester, validity until: 2021/2022 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation	Credit	85 (85)	85	2
Zápočet	Written test	85	85	2

Mandatory attendence participation: Attendance at seminars is set at a minimum of 75%.

Show history

Conditions for subject completion and attendance at the exercises within ISP: Participation in the exercises is optional. Preparation of a seminar paper of 10 pages.

Show history

Valid from	Valid until	Conditions for subject completion and attendance at the exercises within ISP
Dec 1, 2022 10:03:11 PM	Feb 24, 2023 8:16:15 AM	Participation in the exercises is optional. Preparation of a seminar paper of 5 pages.

Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Form	Study language	Tut. centre	Year	Type of duty
2020/2021	(N6202) Economic Policy and Administration	(6202T055) Public Economics and Administration		K	Czech	Ostrava		Choice-compulsory	study plan
2020/2021	(N6208) Economics and Management	(6208T037) Management		K	Czech	Ostrava	2	Choice-compulsory	study plan
2019/2020	(N6208) Economics and Management	(6208T037) Management		K	Czech	Ostrava	2	Choice-compulsory	study plan
2019/2020	(N6202) Economic Policy and Administration	(6202T055) Public Economics and Administration		K	Czech	Ostrava	2	Choice-compulsory	study plan
2018/2019	(N6208) Economics and Management	(6208T037) Management		K	Czech	Ostrava	1	Compulsory	study plan
2018/2019	(N6202) Economic Policy and Administration	(6202T055) Public Economics and Administration		K	Czech	Ostrava		Choice-compulsory	study plan
2017/2018	(N6208) Economics and Management	(6208T037) Management		K	Czech	Ostrava	1	Compulsory	study plan
2017/2018	(N6202) Economic Policy and Administration	(6202T055) Public Economics and Administration		K	Czech	Ostrava		Choice-compulsory	study plan
2016/2017	(N6208) Economics and Management	(6208T037) Management		K	Czech	Ostrava	1	Compulsory	study plan
2016/2017	(N6202) Economic Policy and Administration	(6202T055) Public Economics and Administration		K	Czech	Ostrava	2	Choice-compulsory	study plan
2015/2016	(N6208) Economics and Management	(6208T037) Management		K	Czech	Ostrava	1	Compulsory	study plan
2014/2015	(N6208) Economics and Management	(6208T037) Management		K	Czech	Ostrava	1	Compulsory	study plan
2013/2014	(N6208) Economics and Management	(6208T037) Management		K	Czech	Ostrava	1	Compulsory	study plan
2013/2014	(N6208) Economics and Management	(6208T037) Management	(02) Management	K	Czech	Ostrava	1	Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction