FIUBPNAP Tax Law Application

School of Business Administration in Karvina
Winter 2018
Extent and Intensity
0/3/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Jana Janoušková, Ph.D. (lecturer)
doc. Ing. Jana Janoušková, 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
There are no conditions to complete the course and the course can be recorded independently from other courses.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The main aim of the course is the practical application of theoretical knowledge in subjects relating to accounting and taxes. Students selected issues on income tax check their knowledge of tax law and accounting.
Syllabus
  • 1. Tax environment and financial decisions of enterprises, link between corporate income tax and personal income tax
    2. The mechanism of functioning of the corporate income tax and personal
    3. Practical application of corporate tax
    4. Specifics of corporate taxation
    5. Fixed assets and tax treatment of these assets
    6. Aaccounting and tax reserves
    7. Investment state incentives
    8. Tax at the fixed amount
    9. Taxation of individuals, the practical application
    10. Family Business
    11. Social insurance
    12. Taxation of income from employment and all related aspects
    13. Specifics of tax students
Literature
    required literature
  • JANOUŠKOVÁ, J. a Š. SOBOTOVIČOVÁ. Aplikace daňového práva. Karviná: SU OPF. (K dispozici na univerzitním po, 2018. info
  • DVOŘÁKOVÁ, V., M. PITTERLING a H. SKALICKÁ. Zdaňování příjmů fyzických a právnických osob. Wolters Kluwer ČR, 2017. ISBN 978-80-7552-538-3. info
  • KOUT, P. Cvičné příklady pro studium předmětu Daně. Institut certifikace účetních, a.s., 20. vyd, 2016. ISBN 978-80-87985-03-8. info
    recommended literature
  • Aktuální legislativní normy k tématu předmětu. info
  • Webový portál Finanční správy ČRInformace. info
  • VANČUROVÁ, A. a kolektiv autorů. Daňový systém ČR, cvičebnice 2017. Praha: 1. VOX, 2017. ISBN 978-80-87480-58-8. info
  • BĚHOUNEK, P. Společnost s ručením omezeným ? prakticky včetně účetnictví a daní. Praha: Anag, 2016. ISBN 978-80-7554-037-9. info
  • HALL, R. E. a A. RABUSHKA. The Flat Tax: Updated Revised Edition. Stanford: Hoover Press, 2007. ISBN 978-0-8179-9311-5. info
Teaching methods
Skills demonstration
Seminar classes
Assessment methods
Credit
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
ActivityDifficulty [h]
Ostatní studijní zátěž76
Přednáška13
Seminář26
Zápočet30
Summary145
The course is also listed under the following terms Winter 2019, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2018, recent)
  • Permalink: https://is.slu.cz/course/opf/winter2018/FIUBPNAP