154-0350/04 – Taxation of Corporations (DPS)

Gurantor departmentDepartment of FinanceCredits3
Subject guarantorprof. Dr. Ing. Dana DluhošováSubject version guarantorprof. Dr. Ing. Dana Dluhošová
Study levelundergraduate or graduateRequirementChoice-compulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2011/2012Year of cancellation
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 Credit 3+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

Další požadavky na studenta

Další požadavky na studenta

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: 2011/2012 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85 (85) 85
        Writen test Written test 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2019/2020 (N6209) Systems Engineering and Informatics (6209T017) Informatics in Economics P Czech Ostrava 2 Choice-compulsory study plan
2018/2019 (N6209) Systems Engineering and Informatics (6209T017) Informatics in Economics P Czech Ostrava 2 Choice-compulsory study plan
2017/2018 (N6209) Systems Engineering and Informatics (6209T017) Informatics in Economics P Czech Ostrava 2 Choice-compulsory study plan
2016/2017 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 2 Choice-compulsory study plan
2015/2016 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 2 Choice-compulsory study plan
2014/2015 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava Choice-compulsory study plan
2013/2014 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava Choice-compulsory study plan
2013/2014 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics (00) System Engineering and Informatics P Czech Ostrava Choice-compulsory study plan
2012/2013 (N6208) Economics and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Choice-compulsory study plan
2012/2013 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics (00) System Engineering and Informatics P Czech Ostrava 2 Choice-compulsory study plan
2012/2013 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 1 Choice-compulsory study plan
2011/2012 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 1 Choice-compulsory study plan
2011/2012 (N6208) Economics and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Choice-compulsory study plan
2011/2012 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics (00) System Engineering and Informatics P Czech Ostrava 2 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner