OPF:FIUBPDVP Taxes in business - Course Information
FIUBPDVP Taxes in businessSchool of Business Administration in Karvina
- Extent and Intensity
- 1/2/0. 5 credit(s). Type of Completion: zk (examination).
- doc. Ing. Jana Janoušková, Ph.D. (lecturer)
Ing. Šárka Sobotovičová, Ph.D. (lecturer)
Ing. Michaela Strzelecká, Ph.D. (seminar tutor)
- 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.
- FAKULTA ( OPF ) && TYP_STUDIA ( B ) && FORMA ( P ) && (( PROGRAM ( B_CRT ) && ROCNIK ( 2 || 3 )) || ( PROGRAM ( B_FU ) && ROCNIK ( 2 || 3 )) || PROGRAM ( B_MAR ) || ( PROGRAM ( B_MSS ) && ROCNIK ( 2 || 3 ) || ( PROGRAM ( B_MZO ) && ROCNIK ( 2 || 3 ))))
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 165 student(s).
Current registration and enrolment status: enrolled: 0/165, only registered: 0/165
- fields of study / plans the course is directly associated with
- there are 8 fields of study the course is directly associated with, display
- 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
- 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.
- 1. Taxes and the tax system of the Czech Republic
- required literature
- JANOUŠKOVÁ, J., a Š. SOBOTOVIČOVÁ. Daně v podnikání. Karviná: SU OPF. (k dispozici na univerzitním po, 2018. info
- VANČUROVÁ, A. a kolektiv autorů. Daňový systém ČR, cvičebnice 2017. Praha: 1. VOX, 2017. ISBN 978-80-87480-58-8. 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
- Further comments (probably available only in Czech)
- The course can also be completed outside the examination period.