154-0350/02 – Taxation of Corporations (DPS)

Gurantor departmentDepartment of FinanceCredits3
Subject guarantorprof. Dr. Ing. Dana DluhošováSubject version guarantorDoc. PhDr. Ing. Jan Novotný, CSc.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2009/2010Year of cancellation2018/2019
Intended for the facultiesEKFIntended for study typesFollow-up Master
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.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time 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

Lectures

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. Daňové zákony ve znění pozdějších platných právních předpisů vč. vyhlášek a pokynů MF

Recommended literature:

KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem. 1. vyd. Olomouc: ANAG, 2010. 959 s. ISBN 978-80-7263-616-7. KUBÁTOVÁ, Květa. Daňová teorie a politika. 5. vyd. Praha: Wolters Kluwer Česká republika, 2010. 276 s. ISBN 978-80-7357-574-8. ŠIROKÝ, Jan. Daně v Evropské unii. 5. aktualiz. a přeprac. vyd. Praha: Linde, 2012. 400 s. ISBN 978-80-7201-881-9.

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. Income tax theory 5. Personal income tax 6. Personal income tax 7. Corporate tax 8. Theory of consumption taxes. 9. Value Added Tax. 10. Value Added Tax. 11. Value Added Tax. 12. Consumption taxes. Energy taxes. 13. Theory of property taxes.Real estate tax. 14. Road tax. Death duty, gift tax, tax on conveyance of real estate.

Conditions for subject completion

Full-time form (validity from: 2009/2010 Winter semester, validity until: 2018/2019 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Examination Examination 100  51 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 yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2010/2011 (N6202) Economic Policy and Administration (6202T095) Economics and Law in Journalism P Czech Ostrava 1 Choice-compulsory study plan
2010/2011 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Choice-compulsory study plan
2010/2011 (N6209) Systems Engineering and Informatics (1802T001) Applied Informatics P Czech Ostrava 2 Choice-compulsory study plan
2010/2011 (N6208) Economics and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Choice-compulsory study plan
2010/2011 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics (00) System Engineering and Informatics P Czech Ostrava 2 Choice-compulsory study plan
2009/2010 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Choice-compulsory study plan
2009/2010 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics (00) System Engineering and Informatics P Czech Ostrava 2 Choice-compulsory study plan
2009/2010 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 2 Choice-compulsory study plan
2009/2010 (N6208) Economics and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Choice-compulsory study plan
2009/2010 (N6202) Economic Policy and Administration (6202T095) Economics and Law in Journalism P Czech Ostrava 1 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2009/2010 Winter