154-0339/02 – Selected Tax Topics Seminar (SVOD )
| Gurantor department | Department of Finance | Credits | 5 |
| 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 | 2019/2020 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
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
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Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Tax regulation
2. Tax regulation
3. Personal income tax
4. Personal income tax
5. Personal income tax
6. Corporate income tax
7. Property taxes
8. Value added tax
9. Value added tax
10. Value added tax
11. Consumption taxes, energy taxes
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction