OPF:FIUBPDDP Taxation and Tax Policy - Course Information

FIUBPDDP Taxation and Tax Policy

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. Pavlína Kirschnerová (seminar tutor)
Ing. Ivana Koštuříková, Ph.D. (seminar tutor)
Ing. Šárka Sobotovičová, Ph.D. (seminar tutor)
Ing. Milena Šorfová, 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

there are 16 fields of study the course is directly associated with, display

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
• Daňové zákony a předpisy související - v aktuálním znění. info
• JANOUŠKOVÁ, J., Š. SOBOTOVIČOVÁ a I. KOŠTUŘÍKOVÁ. Daně a daňová politika ČR. Karviná: SU OPF., 2014. ISBN 978-80-7248-978-7. info
• JANOUŠKOVÁ, J. Taxes and tax policy. Personal income tax. Karviná: SU OPF v Karviné, 2012. ISBN 978-80-7248-765-3. info
• JANOUŠKOVÁ, J. Daně a daňová politika. Studijní opora. Karviná: SU OPF, 2011. ISBN 978-80-7248-653-3. info
• JANOUŠKOVÁ, J. Osobní důchodová daň. Karviná: SU OPF, 2011. ISBN 978-80-7248-698-4. info

recommended literature
• Vybrané články z odborných časopisů. 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
• Taxation Trends in the European Union. 2013. URL info
• KUBÁTOVÁ, K. Daňová teorie a politika. Praha: Wolters Kluwer, 2010. ISBN 978-80-7357-574-8. 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 in seminars 60%, ongoing test (min. 70% success rate), combined exam

Activity	Difficulty [h]
Ostatní studijní zátěž	37
Přednáška	13
Seminář	26
Zkouška	40
Summary	116

• Enrolment Statistics (Summer 2016, recent)
  
• Permalink: https://is.slu.cz/course/opf/summer2016/FIUBPDDP