FIUPDPA Taxes and Taxation Policy A

School of Business Administration in Karvina
Summer 2019
Extent and Intensity
1/2/0. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Jana Janoušková, 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)
Ing. Milena Šorfová, Ph.D. (seminar tutor)
Ing. Jiří Štindl (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
There are no conditions to complete the course and the course can be recorded independently from 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. Legal framework for entrepreneur's tax records
    2. Definition of natural persons allowed to keep tax records
    3. Contents and form of tax records
    4. Tax records of income and expenses
    5. Tax records of receivables and liabilities
    6. Tax records of fixed assets
    7. Tax records of leased assets
    8. Entrepreneur's tax records of inventory
    9. Salary records
    10. Other tax records
    11. Example of tax records kept by an entrepreneur
    12. Personal income tax return
    13. Change of accounting systems and tax impacts
Literature
    required literature
  • Daňové zákony a předpisy související - v aktuálním znění. info
  • JANOUŠKOVÁ, J. Daně a daňová politika A - osobní důchodová daň. Karviná: SU OPF, 2011. ISBN v tisku. info
  • JANOUŠKOVÁ, J. Daně a daňová politika A. Vysokoškolská učebnice. Karviná: SU OPF, 2011. ISBN v tisku. info
  • VANČUROVÁ, A., LÁCHOVÁ, L. Daňový systém ČR 2010 aneb učebnice daňového práva. Praha: VOX, 2010. ISBN 978-80-86324-86-9. info
  • KUBÁTOVÁ, K. Daňová teorie a politika. Praha: ASPI, 2006. ISBN 80-7357-205-2. info
    recommended literature
  • Obchodní zákoník v aktuálním znění. info
  • Vybrané články z odborných časopisů. info
  • KOUT, P. Cvičné příklady - Daně. Sborník příkladů. Praha: Svaz účetních, 2010. ISBN 80-86716-67-1. info
  • DVOŘÁKOVÁ A KOL. Daně I. Daně II. Edice vzdělávání účetních ČR. Praha: Bilance, 2001. ISBN 80-86371-10-7. info
Teaching methods
Skills demonstration
Seminar classes
Assessment methods
Grade
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
Active attendance in seminars 60%, ongoing test (min. 70% success rate), combined course credit (min. 70% success rate in a test)
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/FIUPDPA