154-0350/03 – Taxation of Corporations (DPS)
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 | Choice-compulsory |
Year | 1 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2011/2012 | 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.
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:
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.