154-0539/01 – Selected Tax Topics Seminar (STTS)
| Gurantor department | Department of Finance | Credits | 5 |
| Subject guarantor | Ing. Karolina Lisztwanová, Ph.D. | Subject version guarantor | Ing. Karolina Lisztwanová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | summer |
| | Study language | English |
| Year of introduction | 2010/2011 | 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 enlare the knowledge obtained in the course Taxes of entrepreneuirals and Tax theory. It is focused on the main changes in tax laws. Attention is paid primarilly to income taxes and VAT.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
There are no other requirements on the students.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Personal income tax – tax payers, tax return, subject of taxes
2. Personal income tax – tax base, income from employment and functional benefits
3. Personal income tax – income from business and other economic activity, income from capital
4. Personal income tax – Lease income and other income. Selected specifics in taxation
5. Personal income tax – non-part of the tax base, deductible items, the tax, the tax reduction
6. Corporate income tax – tax payers, tax year, tax return, tax base, tax loss, the tax
7. Value added tax – history, principles of operation, application of European Community law
8. Value added tax – tax object, the geographical coverage of basic concepts, tax bodies, tax period, tax return
9. Value added tax – place of performance, sending the goods, performance
10. Value added tax – a tax documents, tax base, tax rate, correction of the tax base, amount of taxes correction
11. Value added tax – the performance of exempt without the right to deduct tax deduction, tax deduction
12. Value added tax – intra-community transactions, imports and exports of goods, purchase and delivery of new vehicles, special arrangements
13. Environmental and excise taxes – the influence of European law, basic components of environmental and excise taxes
14. Property taxes – the types of property taxes, the current problems in the area of property taxes
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.