FIUBADDP Taxation and Tax Policy

School of Business Administration in Karvina
Summer 2019
Extent and Intensity
1/2/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Jana Janoušková, Ph.D. (lecturer)
Ing. Ivana Koštuříková, Ph.D. (lecturer)
Ing. Šárka Sobotovičová, Ph.D. (lecturer)
doc. Ing. Jana Janoušková, Ph.D. (seminar tutor)
Ing. Ivana Koštuříková, Ph.D. (seminar tutor)
Ing. Šárka Sobotovičová, 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.
Prerequisites
The course can be registered independently on other courses.
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
The basic objective of the course is to provide students with key information on taxes and tax policy, including the introduction of specific taxes under the tax system of the Czech Republic. The lectures are the theoretical input into the issue at the tax system of the Czech Republic, seminars, a substantial part reserved to selected problems of minimizing tax liability for individual businesses (with a particular focus on tax income).
Syllabus
  • 1. Introduction to the theory of taxation. Classification of taxes and their development, basic concepts in the field of taxation
    2. The system of public revenues and the role of taxes in the fiscal policy of the state. Taxes and Budget in the Czech Republic, the basic legal standards
    3. Theory of income taxes, personal income tax and personal income tax in the Czech Republic, the tax base and its treatment
    4. The position of social security as income public budget, public health insurance
    5. Taxation of income from employment and all related aspects
    6. Taxation of income from individuals
    7. Family business, alternative solutions and optimizing the tax burden
    8. Rental income, income from occasional activities and income from capital, their characteristics and practical implementation
    9. Corporate income tax
    10. Adjusting the tax base and determination of tax
    11. The recognized tax expense in relation to the accounting firm costs
    12. Application of investment benefits, gifts and discounts in setting the tax on income of individuals and legal entities
    13. The concept of public finance reform - developments in the area of taxation, international tax harmonization
Literature
    required literature
  • JANOUŠKOVÁ, J. Taxes and tax policy. Personal income tax. Karviná: SU OPF v Karviné, 2012. ISBN 978-80-7248-765-3. info
  • EUROPEAN COMMISSION. Taxation trends in the European Union - Data for the EU Member States,Iceland and Norway. Luxembourg: Publications Office of the European, 2010. ISBN 978-92-79-15801-8. info
  • JANOUŠKOVÁ, J. Reform of Income Taxes in the Czech Republic. In: KOLEKTIV AUTORŮ, eds. Wpływ systemu podatkowego na działalność przedsiębiorstw i jednostek samorządu terytorialnego. Bielsko Biala: WSBiF, 2008. ISBN 978-83-61310-00-6. info
    recommended literature
  • -. Taxation trends in the European Union. Publications Office of the European Union, 2010. ISBN 978-92-79-15801-8. info
Teaching methods
Skills demonstration
Seminar classes
Assessment methods
Grade
Language of instruction
English
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
attendance in seminars 60%, ongoing test (min. 70% success rate), combined exam
ActivityDifficulty [h]
Ostatní studijní zátěž37
Přednáška13
Seminář26
Zkouška40
Summary116
The course is also listed under the following terms Summer 2015, Summer 2016, Summer 2017, Summer 2018.
  • Enrolment Statistics (recent)
  • Permalink: https://is.slu.cz/course/opf/summer2019/FIUBADDP