154-0339/01 – Selected Tax Topics Seminar (SVOD )

Gurantor department	Department of Finance	Credits	3
Subject guarantor	Doc. PhDr. Ing. Jan Novotný, CSc.	Subject version guarantor	Doc. PhDr. Ing. Jan Novotný, CSc.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	2	Semester	summer
		Study language	Czech
Year of introduction	2005/2006	Year of cancellation	2007/2008
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
FAS03	Ing. Ondřej Fasora, Ph.D.
NOV85	Doc. PhDr. Ing. Jan Novotný, CSc.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit	0+2

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 in the context of knowledge of present tax theories. 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 - analyze proposed solutions by applying financial ratios - to evaluate actual changes in the area of incomes of public budgets.

Teaching methods

Tutorials

Summary

The course builds upon the objects Taxes business and Tax theory. Main with major changes in tax laws. It focuses primarily on the current issue of personal income tax and value added tax.

Compulsory literature:

Tax Laws and Revenue Acts (valid in current year)

Recommended literature:

Tax Laws and Revenue Acts (valid in current year)

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Conditions for subject completion

Full-time form (validity from: 1960/1961 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)	0	3
Other task type	Other task type	85	0	3

Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2005/2006	(N6202) Economic Policy and Administration	(6202T010) Finance	(00) Finance		P	Czech	Ostrava	2			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

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