UCPTPA Taxes and Taxation Policy A

School of Business Administration in Karvina
Summer 2008
Extent and Intensity
2/1/0. 3 credit(s). Type of Completion: zk (examination).
Guaranteed by
Department of Finance and Accounting – School of Business Administration in Karvina
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives (in Czech)
The basic intention of the course is to provide students with the key pieces of information in the field of taxes and tax policy of the state, including the familiarization with the specific taxes within the tax system in the Czech Republic. The tax system in the Czech Republic is analyzed following the theoretical introduction into the course in lectures, in seminars, the substantial part is devoted to the selected issues of the minimization of the tax duty with particular economic subjects (mainly with the orientation on the income tax).
Syllabus
  • The basic intention of the course is to provide students with the key pieces of information in the field of taxes and tax policy of the state, including the familiarization with the specific taxes within the tax system in the Czech Republic. The tax system in the Czech Republic is analyzed following the theoretical introduction into the course in lectures, in seminars, the substantial part is devoted to the selected issues of the minimization of the tax duty with particular economic subjects (mainly with the orientation on the income tax).
    1. The introduction into the issues of the tax theory. The classification of taxes and their origin, basic terms in the field of taxation
    2. The system of the public incomes and task of the taxes within the fiscal policy of the state. Taxes and budget in the Czech Republic, basic legal norms
    3. The income tax theory, natural person income tax, tax base and its adjustment
    4. Rental incomes, occasional activity incomes, capital assets incomes, their characteristics and practical implementation
    5. The status of social security as an income from the public budget, public health insurance
    6. The taxation of the income from employment and all related aspects
    7. The taxation of incomes from the entrepreneurship of a natural person, the possibility of the flat taxation
    8. Family business, variants of solutions and optimizing the tax burden
    9. The taxation of corporate income
    10. The modification of the tax base and tax assessment
    11. The deductible costs in relation to the accounting costs of the company
    12. The application of investment advantages, gifts, and discounts
    13. The concept of the reform of the public finances - developmental trends in the field of taxation, international harmonization of tax systems
Language of instruction
Czech
Further Comments
The course can also be completed outside the examination period.
Teacher's information
70% attendance in seminars, ongoing test (minimally 70% successful), combined test
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