FIUBKDVP Taxes in business

School of Business Administration in Karvina
summer 2024
Extent and Intensity
16/0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Jana Janoušková, Ph.D. (lecturer)
Mgr. Tetiana Konieva, Ph.D. (assistant)
Guaranteed by
doc. Ing. Jana Janoušková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.
Timetable of Seminar Groups
FIUBKDVP/01: Fri 8. 3. 12:15–13:50 A111, Fri 26. 4. 12:15–13:50 A111, Sat 27. 4. 11:25–13:00 MS, J. Janoušková
FIUBKDVP/02: Fri 1. 3. 9:45–11:20 A211, Fri 22. 3. 9:45–11:20 A211, Fri 19. 4. 9:45–11:20 A211, J. Janoušková
Prerequisites
FAKULTA(OPF) && TYP_STUDIA(B) && FORMA(K) && ((PROGRAM(B_FU) && ROCNIK(2 || 3)) || PROGRAM(B_MAR) || (PROGRAM(B_MSS) && ROCNIK(2 || 3) || (PROGRAM(B_MI) && ROCNIK(2))))
There are no conditions to complete the course and the course can be recorded independently from other courses.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 53/100, only registered: 0/100
fields of study / plans the course is directly associated with
Course objectives
The course is focused on tax policy with a particular focus on the Czech Republic. The aim of the course is to provide students with a comprehensive overview of the tax system of the Czech Republic and to acquaint students more closely with the area of income taxes. The area of property taxation is also mentioned. The interpretation emphasizes current trends in the development of tax systems.
Learning outcomes
- orientation in the tax policy of the Czech Republic in connection with the EU tax systems
- acquisition of expertise, especially in the field of income taxes
- acquisition and practice of practical skills in connection with the calculation of the taxpayer's tax liability
Syllabus
  • 1. Taxes and the tax system of the Czech Republic
    Characteristics of the public budget, credit and non-credit revenues. Functions and classification of taxes. Definition of tax and current legislation in the Czech Republic.
    2. Social security systems
    Reasons for inclusion of social security in the tax systems of states, income from these contributions. Health insurance system, its characteristics and significance. Coherence with personal income taxation.
    3. Taxation of income from business of natural persons
    Starting a business and registration for tax obligations. Taxpayers and methodology of income tax calculation. Progressive form of taxation versus linear tax rate, equal tax. Rental income and other income. Revenue characteristics and practical implementation.
    4. Construction elements of FO income tax, tax base and rate Non-taxable parts of the tax base, deductible items, tax rebates. Tax burden on business entities.
    Taxable income and tax deductible expenses, receivables, reserves. Depreciation policy of the state. Income from capital assets. Income tax exemption, tax loss. Really taxable expenses and principles of applying expenses as a percentage. Commercial property of the company and forms of its acquisition. Lease of fixed assets from the point of view of taxation. Motor vehicle in business. Road tax.
    5. Family business.
    Principle and methods of distribution of income and expenses from business to cooperating persons. Family race. Variants of solution and optimization of tax burden
    6. Dependent activity
    Methodology of calculation of advances, annual settlement of advances, tax and insurance regimes, explanation of the system of application of non-taxable parts of the tax base and tax rebates. Cost of labor. Minimum wage. Statutory liability insurance for damage in the event of an accident at work or an occupational disease.
    7. Entrepreneur's tax return
    Closing operations and compilation of the entrepreneur's tax return. Overviews for social and health insurance.
    8. Taxation of corporate income
    Adjustment of the tax base and determination of the tax. Deductible items, gifts and tax rebates, their characteristics, significance and practical use. Different rules for taxation of natural and legal persons.
Literature
    required literature
  • JANOUŠKOVÁ, Jana and Šárka SOBOTOVIČOVÁ. Daně v podnikání: Distanční studijní text. Karviná: Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné, 2018. info
  • VANČUROVÁ, A. a kolektiv autorů. Daňový systém ČR, cvičebnice 2017. Praha: 1. VOX, 2017. ISBN 978-80-87480-58-8. info
  • VANČUROVÁ, A. a L. LÁCHOVÁ. Daňový systém ČR 2016. Praha: 1. VOX, 2016. ISBN 978-80-87480-44-1. info
    recommended literature
  • Webový portál Finanční správy ČRInformace. info
  • Zákon o daních z příjmů v aktuálním znění. info
  • JAMES, S. a CH. NOBES. The Economics of Taxation: Principles, Policy, and Practice. London: Fiscal publications, 2016. ISBN 978-1906201-32-6. info
  • KUBÁTOVÁ, K. Daňová teorie a politika. Praha: Wolters Kluwer, 2015. ISBN 978-80-7478-841-3. info
Teaching methods
Skills demonstration Seminar classes
Assessment methods
written test and oral exam
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Přednáška 16 HOD/SEM.
The course is also listed under the following terms Summer 2019, Summer 2020, Summer 2021, Summer 2022, Summer 2023.
  • Enrolment Statistics (recent)
  • Permalink: https://is.slu.cz/course/opf/summer2024/FIUBKDVP