154-0334/01 – Taxation of Corporations A (DPS A)
| Gurantor department | Department of Finance | Credits | 4 |
| Subject guarantor | prof. Dr. Ing. Dana Dluhošová | Subject version guarantor | prof. Dr. Ing. Dana Dluhošová |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2005/2006 | Year of cancellation | 2019/2020 |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
The aim of the course is to provide basic survey of the 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,
- to define 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 calculate the tax liability for given subjects and under given conditions.
Teaching methods
Lectures
Tutorials
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. The course is dividend into two
semesters (Taxation of Corporations A and Taxation of Corporations B).
The first semester is focused on the introduction
to the tax principles, administration of taxes and fees and income taxes.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
There are no other requirements on student.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Introduction to tax theory.
2. Tax regulations.
3. Tax regulations.
4. Tax regulations.
5. Personal income tax.
6. Personal income tax.
7. Personal income tax.
8. Personal income tax
9. Personal income tax
10. Income tax
11. Corporate tax
12. Income tax
13. Income tax
14. Income tax
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction