DAN_a Taxes

Institute of Technology and Business in České Budějovice
summer 2018
Extent and Intensity
2/0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Marta Hortová (lecturer)
Ing. Lukáš Polanecký (assistant)
Guaranteed by
Ing. Romana Kušnirová, DiS., PhD.
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/X01: Sat 24. 3. 8:00–9:30 B2, 9:40–11:10 B2, 11:25–12:10 B2, M. Hortová
Prerequisites
MAX_KOMBINOVANYCH(34) && MAX_PREZENCNICH(34)
Principles of Accounting.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 68 student(s).
Current registration and enrolment status: enrolled: 0/68, only registered: 0/68
fields of study / plans the course is directly associated with
there are 10 fields of study the course is directly associated with, display
Course objectives supported by learning outcomes
Students will acquire basic knowledge of tax and social contribution and health insurance in the Czech Republic with an emphasis on the practical aspects of the issue. Upon successful completion, students will be able to apply the basic tax principles in decision-making processes and eliminate potential tax risks.
Learning outcomes
Students understands concepts related to taxes, tax system of the Czech Republic and tax administration, and social and health insurance. Understands the essence and functions of taxes, characterizes individual types of taxes. Calculates corporation tax, determines the requirements of this tax. Understands the structure of the income tax base of individuals, the tax calculates. Can calculate VAT. Understands the nature and requirements of Value Added Tax, the tax can be calculated. Gets information on excise duties and road tax, real estate tax, and property tax.
Syllabus
  • 1. The tax system of the Czech Republic, the nature of the tax and fiscal policy.
  • 2. Tax Administration (basic concepts, the meaning of the tax procedure).
  • 3. Corporate income tax. Subject taxes, the taxpayers. The structure of the tax base and the method of derivation from accounting profit .
  • 4. Tangible and intangible fixed assets. Tax deductible in the tax base. Adjusting the tax base.
  • 5. The calculation of tax liability. Tax credits. Payment of tax. Advance tax corporate income tax.
  • 6. Tax on personal income. Subject taxes, the taxpayers. The structure of the tax base from income tax.
  • 7. Partial tax bases of tax personal income. Deductions of the tax base from income tax.
  • 8. The calculation of the tax liability of individuals. Tax credits.Social insurance contributions.
  • 9. Selective consumption tax (mechanism of tax collection, tax base and tax rate).
  • 10. Universal consumption tax - a tax on value added. Basic concepts. The taxpayer. Input tax, output tax, claim a tax deduction. Calculation of VAT.
  • 11. Domestic transactions, international transactions, VAT on imports and exports. The calculation of tax liability. The curtailment of the right to deduct.
  • 12. Income from immovable property. Tax on acquisition of immovable property.
  • 13. Road tax.
Literature
    required literature
  • Daňové zákony 2014. 1st ed. Donau Media, 2013, 144 pp. ISBN 978-80-89364-51-0. info
    recommended literature
  • recommended literature: Bernardi, Luigi. Tax systems and tax reforms in Europe. L. Bernardi. New York : Routledge, 2003. 336 s. ISBN 978-0-415-32251-5.
  • VANČUROVÁ, A. and L. LÁCHOVÁ. Daňový systém ČR 2014. Praha: VOX, a. s., 2014. info
Forms of Teaching
Lecture
Tutorial
Teaching Methods
Frontal Teaching
Group Teaching - Cooperation
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
Grading of the course: Final Test: maximum 100 % (100 - 0) Successful graduates of the course have to get at least 70 points: A 100 – 90, B 89,99 – 84, C 83,99 – 77, D 76,99 – 73, E 72,99 – 70, FX 69,99 – 30(can be repeated),F 29,99 - 0 (can not be repeated)
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is also listed under the following terms summer 2012, winter 2012, summer 2013, winter 2013, summer 2014, winter 2014, summer 2015, winter 2015, Summer 2016, winter 2016, summer 2017, winter 2017, winter 2018, summer 2019.
  • Enrolment Statistics (summer 2018, recent)
  • Permalink: https://is.vstecb.cz/course/vste/summer2018/DAN_a