OPF:FIUBPZDS Consumption Taxation - Course Information

FIUBPZDS Consumption Taxation

Extent and Intensity

1/2/0. 5 credit(s). Type of Completion: zk (examination).

Teacher(s)

doc. Ing. Jana Janoušková, Ph.D. (lecturer)
Ing. Šárka Sobotovičová, Ph.D. (lecturer)
doc. Ing. Jana Janoušková, 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

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

• Accounting and Taxes (programme OPF, B_EKOMAN)

Course objectives

The aim of the course is to provide students with key information on taxes on consumption. It focuses on the consumption tax in the Czech Republic, specifically on the practical operation of value added tax, excise duties and energy taxes. The student will get acquainted with principles of indirect taxes in context with the current legislation. The student will acquire theoretical and practical knowledge in the field of value added tax, excise duties and environmental taxes, which will enable him to deal with the standard but also complex situations related to consumption taxation.

Syllabus

• 1. Introduction to consumption taxation.
  2. Value added tax, tax Act and basics expressions. Registration for VAT.
  3. Chargeable events, the place of performance, tax base, tax rate.
  4. Exempt supplies without the right to deduct. Special regimes. Tax refund and selling goods at excluding tax prices.
  5. The right to deduction. Tax documents.
  6. Exempt supplies with the right to deduct. Supplies of goods to the EU and acquisition of goods from the EU.
  7. The place of supply of services. The application of VAT on services.
  8. The application of VAT on imports and exports.
  9. Administration of value added tax and tax forms.
  10. Selective taxes on consumption. Administration of excise duties and tax forms.
  11. Tax on mineral oils. Tax on tobacco products and labeling of tobacco products.
  12. Tax on spirits, tax on beer and tax on wine.
  13. Environmental taxes, their significance and administration. Tax from natural gas and other gases. Tax from solid fuels. The electricity tax.
  

Literature

required literature
• Daňové zákony a předpisy související - v aktuálním znění. info
• SOBOTOVIČOVÁ, Š. Zdanění spotřeby. Karviná: SU OPF, 2011. info
• SOBOTOVIČOVÁ, Š. Zdanění spotřeby, vysokoškolská učebnice. Karviná: SU OPF, 2011. info

recommended literature
• Taxation Trends in the European Union. URL info
• Vybrané články z odborných časopisů. info
• www.mfcr.cz. info
• VANČUROVÁ, A. a L. LÁCHOVÁ. Daňový systém ČR 2014. Praha: VOX, 2014. ISBN 978-80-87480-23-6. info
• KOUT, P. Cvičné příklady - Daně. Sborník příkladů. Praha: Institut certifikace účetních, 2013. ISBN 978-80-86716-93-0. info
• JAMES, S., NOBES, Ch. The Economics of Taxation. Twelfth edition 2012/2013. Croydon: Philip Allan Publishers, 2012. ISBN 978-1906201-19-7. info
• KUBÁTOVÁ, K. Daňová teorie a politika. Praha: Wolters Kluwer, 2010. ISBN 978-80-7357-574-8. info
• SVÁTKOVÁ S.,. Spotřební a ekologické daně v České republice. Praha: ASPI, 2005. ISBN 978-80-7357-443-7. 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

attendance at seminars 60 %, ongoing test, final exam (combined)

Activity	Difficulty [h]
Ostatní studijní zátěž	66
Přednáška	13
Seminář	26
Zkouška	40
Summary	145

• Enrolment Statistics (Summer 2015, recent)
  
• Permalink: https://is.slu.cz/course/opf/summer2015/FIUBPZDS