DAN_a Taxes

Institute of Technology and Business in České Budějovice
winter 2013
Extent and Intensity
2/0. 5 credit(s). Type of Completion: zk (examination).
Guaranteed by
Ing. Marta Hortová
Department of Human Resource Management – Faculty of Corporate Strategy – Rector – Institute of Technology and Business in České Budějovice
Prerequisites
OBOR(CAP)
There are no specific prerequisites.
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 learn the basic theoretical principles of taxation as starting points and principles of the tax system in the Czech Republic. Students will be acquainted with the course of fiscal management in the Czech Republic, the rights and obligations of taxpayers in tax proceedings.
Syllabus
  • 1. System of public budgets Czech state budget.
  • 2. The tax system of the Czech Republic, the nature of the tax and fiscal policy.
  • 3. Tax Administration (basic concepts and importance of fiscal management).
  • 4. Income from   corporate income tax treatment of financial income.
  • 5. Tax deductible costs   tax base and calculation of tax liability.
  • 6. Income from   income individuals.
  • 7. Partial tax bases of   osob.Výpočet individual income tax liability of individuals.
  • 8. Selective consumption tax (mechanism of tax collection, tax base and tax rate).
  • 9. Universal consumption tax - a tax on value added  .
  • 10. VAT - international transactions, VAT on imports and exports.
  • 11. Income   Real Estate.
  • 12. Road tax.
  • 13. Inheritance tax, gift tax and real estate transfer  
Forms of Teaching
Lecture
Assessment Methods and Assesment Rate
Exam – written 100 %
Exam conditions
For successful completion of the course must meet the written test at least 70% of 100 points. The grading scale for the final exam:

A 100 - 98 points

B 97.99 - 91 points

C 90.99 - 80 points

D 79.99 - 73 points

E 72,99 - 70 points

FX 69.99 - 30 points (test can be repeated)

F 29.99 - 0 points (test can not be repeated)

Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught every week.
The course is also listed under the following terms summer 2012, winter 2012, summer 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 (winter 2013, recent)
  • Permalink: https://is.vstecb.cz/course/vste/winter2013/DAN_a