DAN_a Taxes

Institute of Technology and Business in České Budějovice
summer 2013
Extent and Intensity
2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Marta Hortová (seminar tutor)
Guaranteed by
Ing. Marta Hortová
Department of Human Resource Management – Faculty of Corporate Strategy – Rector – Institute of Technology and Business in České Budějovice
Supplier department: Department of Human Resource Management – Faculty of Corporate Strategy – Rector – Institute of Technology and Business in České Budějovice
Timetable of Seminar Groups
DAN_a/ccv: No timetable has been entered into IS. M. Hortová
Prerequisites
OBOR(CAP)
No specfic requirements are set.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives supported by learning outcomes
Students will be provided with principles of taxation and a base od the Czech tax system. Students will become acquainted with particular taxes and another fiscal instruments (public insurance, customs, fees and charges). They will be able to go through tax law with good orientation and learn their claims and duties within tax administration process. Students will be generally capable to comply with their tax liabilities.
Syllabus
  • 1. System of public budgets in the CR, state budget
  • 2. The tax system of the CR, the nature of tax and fiscal policies
  • 3. Tax on corporate profit, accounting adjustment, the calculation of tax liability
  • 4. Tax on personal income
  • 5. Partial tax bases, the calculation of tax liability of individuals
  • 6. Social security insurance (sickness and pension insurance, contributions to the state employment policy)
  • 7. Universal health insurance
  • 8. Selective consumption tax (subject to tax, the mechanism of tax collection, tax base and tax rates)
  • 9. Universal tax on consumption - value added tax
  • 10. VAT - intra-Community transactions, VAT on imports and exports
  • 11. Real estate tax, road tax, inheritance tax, gift tax and property transfer
  • 12. Tax administration (basic concepts and the importance of fiscal management)
  • 13. Current tax problems
Literature
    required literature
  • VANČUROVÁ, a kol.: Daňový systém ČR 2010. Praha : VOX, 2010. ISBN 978-80-86324-86-9.
    recommended literature
  • MÜLLEROVÁ, L., VANČUROVÁ, A. Daně v účetnictví podnikatelů. Praha : ASPI, 2006. ISBN 80-7357-163-3.
    not specified
  • Příslušné daňové zákony v aktuálním znění
  • http://www.mfcr.cz/cps/rde/xchg/mfcr/hs.xsl/verejne_finance.html
Forms of Teaching
Lecture
Tutorial
Teaching Methods
Frontal Teaching
Teaching Supported by Multimedia Technologies
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Preparation for Lectures28 
Preparation for Seminars, Exercises, Tutorial 44
Preparation for the Final Test5050
Attendance on Lectures26 
Attendance on Seminars/Exercises/Tutorial/Excursion 10
Total:104104
Assessment Methods and Assesment Rate
Exam – written 100 %
Exam conditions
see : http://pjezevec.wz.cz/CDS_vzortest.doc
Language of instruction
Czech
Follow-Up Courses
Further comments (probably available only in Czech)
The course is taught annually.
Teacher's information
http://pjezevec.wz.cz/cds.html
The course is also listed under the following terms summer 2012, winter 2012, winter 2013, summer 2014, winter 2014, summer 2015, winter 2015, Summer 2016, winter 2016, summer 2017, winter 2017, summer 2018, winter 2018, summer 2019.
  • Enrolment Statistics (summer 2013, recent)
  • Permalink: https://is.vstecb.cz/course/vste/summer2013/DAN_a