154-0032/01 – Taxation of Corporations ( )

Gurantor departmentDepartment of FinanceCredits3
Subject guarantorDoc. PhDr. Ing. Jan Novotný, CSc.Subject version guarantorDoc. PhDr. Ing. Jan Novotný, CSc.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction1999/2000Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesMaster
Instruction secured by
LoginNameTuitorTeacher giving lectures
FAS03 Ing. Ondřej Fasora, Ph.D.
NOV85 Doc. PhDr. Ing. Jan Novotný, CSc.
RAT30 Ing. Iveta Ratmanová, Ph.D.
SAF027 Ing. Břetislav Šafarčík
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+0

Subject aims expressed by acquired skills and competences

The aim of the course is to provide survey of the present tax system of the Czech Republic. Students will be able: - to define tax and tax system, classify taxes according to selected criterions and explain function of taxes and discuss and explain functions of taxes and requirements put on tax construction and tax systems, - to describe structure of tax system in the Czech Republic and characterize taxes of tax system in the Czech Republic, - to find potential impact of economic transactions on tax liability of individuals or companies, - to determine key variables having impact on tax liability of a given tax subject, - to propose solution for selected economic transactions with the aim to legally minimize tax liability and this solution evaluate from the point of view of its applicability for other subjects including possible actions of the tax authority.

Teaching methods

Summary

The course is based on present tax system valid in Czech Republic and introduce the important problems of managing the firm taxes. Students are informed about particular taxes concerning different subjects (income, property and turnover). Attention is paid mainly to definitions of the tax subject, tax basis and rates, dues of taxpayers and methods of tax payment.

Compulsory literature:

Musgrave, R.A., Musgrave, P.B. Public finance in Theory and Practice. McGRAW- HILL Book Company, New York, 1998. Kubátová, K, Daňová teorie a politika. Eurolex Bohemia, Praha, 2000. Vančurová, A., Láchová, L. a Vítková, J.Daňový systém ČR 2004 aneb učebnice daňového práva. Praha: VOX 2004. Daňové zákony ve znění pozdějších platných právních předpisů vč. vyhlášek a pokynů MF

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Úvod do daňové problematiky. 2. Zásady daňového řízení a obecná ustanovení správy daní a poplatků. - Přípravné a vyměřovací daňové řízení 3. Řádné a mimořádné opravné prostředky. - Placení daní. - Daňové nedoplatky a jejich vymáhání. 4. Teorie daní z důchodů. 5. Daň z příjmů fyzických osob: - poplatníci, předmět, základ daně, osvobození od daně. - Příjmy ze závislé činnosti. 6. Příjmy z podnikání, kapitálového majetku, pronájmu a ostatní. - Nezdanitelné části základu daně, sazba daně. 7. Daň z příjmů právnických osob. 8. Teorie spotřebních daní. 9. Daň z přidané hodnoty - subjekty daně, předmět daně, místo placení, vznik daňové povinnosti. 10. Daň z přidané hodnoty - základ daně, sazby a výpočet daně, odpočet daně, osvobození od daně. 11. Daň z přidané hodnoty - uplatňování daně při dovozu a vývozu a ve vybraných činnostech. 12. Spotřební daně. Ekologické daně. 13. Teorie majetkových daní. Daň z nemovitostí. 14. Daň silniční. Daň dědická, darovací a z převodu nemovitostí.

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 and Examination Credit and Examination 100 (145) 51
        Examination Examination 100  0
        Exercises evaluation Credit 45  0
Mandatory attendence parzicipation:

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Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2008/2009 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 5 Choice-compulsory study plan
2008/2009 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 5 Choice-compulsory study plan
2007/2008 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 5 Choice-compulsory study plan
2007/2008 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 5 Choice-compulsory study plan
2006/2007 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 5 Choice-compulsory study plan
2006/2007 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Compulsory study plan
2006/2007 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 5 Choice-compulsory study plan
2006/2007 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 4 Choice-compulsory study plan
2006/2007 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Compulsory study plan
2006/2007 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 3 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6210R004) European Integration (01) European Integration P Czech Valašské Meziříčí 3 Compulsory study plan
2005/2006 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Compulsory study plan
2005/2006 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 5 Choice-compulsory study plan
2005/2006 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Compulsory study plan
2005/2006 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 5 Choice-compulsory study plan
2005/2006 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 3 Compulsory study plan
2005/2006 (M6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava 3 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6210R004) European Integration (02) European Integration P Czech Ostrava 3 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6210R004) European Integration (05) European Integration P Czech Ostrava 3 Compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava 3 Compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 3 Compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Compulsory study plan
2004/2005 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Compulsory study plan
2004/2005 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 5 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 5 Choice-compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 3 Compulsory study plan
2004/2005 (M6209) Systems Engineering and Informatics (6201T004) Economics P Czech Ostrava 5 Choice-compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6210R004) European Integration (02) European Integration P Czech Ostrava 3 Compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T027) National Economy P Czech Ostrava 3 Compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 4 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Compulsory study plan
2003/2004 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Compulsory study plan
2003/2004 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 5 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2003/2004 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 5 Choice-compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 4 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Compulsory study plan
2002/2003 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Compulsory study plan
2002/2003 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 5 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2002/2003 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 5 Choice-compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Compulsory study plan
2001/2002 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Compulsory study plan
2001/2002 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 5 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 5 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Compulsory study plan
2000/2001 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner