154-0347/01 – Taxation of Corporations B (DPSB)

Gurantor department	Department of Finance	Credits	4
Subject guarantor	prof. Dr. Ing. Dana Dluhošová	Subject version guarantor	Doc. PhDr. Ing. Jan Novotný, CSc.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	3	Semester	winter
		Study language	Czech
Year of introduction	2005/2006	Year of cancellation	2018/2019
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
FAS03	Ing. Ondřej Fasora, Ph.D.
RAT30	Ing. Iveta Ratmanová, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and Examination	2+1

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 second semester targets property taxes and in particular value added tax.

Compulsory literature:

Musgrave, R.A., Musgrave, P.B. Public finance in Theory and Practice. McGRAW- HILL Book Company, New York, 1998. KUBÁTOVÁ, Květa. Daňová teorie a politika. 5. vyd. Praha: ASPI, 2010. 276 s. ISBN 978-80-7357-574-8. VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2014. 12. vyd. Praha: VOX, 2014. 392 s. ISBN 978-80-87480-23-6. Daňové zákony ve znění pozdějších platných právních předpisů vč. vyhlášek a pokynů MF

Recommended literature:

Kubátová, K. a Vítek, L. Daňová politika - teorie a praxe. Eurolex Bohemia, Praha 2000. DRÁBOVÁ, M., O. HOLUBOVÁ a M. TOMÍČEK. Zákon o dani z přidané hodnoty. Komentář. 5. aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2013. 864 s. ISBN 978-80-7478-038-7. KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem 2013. 2. aktualiz. vyd. Olomouc: ANAG, 2013. 1192 s. ISBN 978-80-7263-769-0. ŠIROKÝ, Jan. Daně v Evropské unii. 6. aktualiz. a přeprac. vyd. Praha: Linde, 2013. 392 s. ISBN 978-80-7201-925-0.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

There are no other requirements on student.

Prerequisities

Subject code	Abbreviation	Title	Requirement
154-0334	DPS A	Taxation of Corporations A	Compulsory

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Introduction to property taxes 2. Real estate tax. 3. Land tax 4. Death duty, gift tax, tax on conveyance of real estate. 5. Introduction to indirect taxes 6. Value Added Tax 7. Value Added Tax 8. Value Added Tax 9. Value Added Tax 10. Value Added Tax 11. Value Added Tax 12. Value Added Tax 13. Consumption tax 14. Energy taxex

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2018/2019 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (100)	51	3
Exercises evaluation	Credit	35 (35)	18	2
Written exam	Written test	35	18	2
Examination	Examination	65 (65)	0	3
Written examination	Written examination	35	0	3
Oral	Oral examination	30	0	3

Mandatory attendence participation:

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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.	Form	Study language	Tut. centre	Year	Type of duty
2010/2011	(B6202) Economic Policy and Administration	(6202R010) Finance	(00) Finance	P	Czech	Ostrava	3	Compulsory	study plan
2009/2010	(B6202) Economic Policy and Administration	(6202R010) Finance	(00) Finance	P	Czech	Ostrava	3	Compulsory	study plan
2008/2009	(B6202) Economic Policy and Administration	(6202R010) Finance	(00) Finance	P	Czech	Ostrava	3	Compulsory	study plan
2007/2008	(B6202) Economic Policy and Administration	(6202R010) Finance	(00) Finance	P	Czech	Ostrava	3	Compulsory	study plan
2006/2007	(B6202) Economic Policy and Administration	(6202R010) Finance	(00) Finance	P	Czech	Ostrava	3	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

2009/2010 Winter