OPF:FIUBPDDP Taxation and Tax Policy - Course Information
FIUBPDDP Taxation and Tax Policy
School of Business Administration in KarvinaSummer 2018
- 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)
Ing. Marek Halada (seminar tutor)
doc. Ing. Jana Janoušková, Ph.D. (seminar tutor)
Ing. Pavlína Kirschnerová (seminar tutor)
Ing. Ivana Koštuříková, Ph.D. (seminar tutor)
Ing. Erik Poláček (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
- there are 19 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
- 1. Introduction to the theory of taxation. Classification of taxes and their development, basic concepts in the field of taxation
- 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
- https://elearning.opf.slu.cz/course/view.php?id=752
Activity Difficulty [h] Ostatní studijní zátěž 37 Přednáška 13 Seminář 26 Zkouška 40 Summary 116
- Enrolment Statistics (Summer 2018, recent)
- Permalink: https://is.slu.cz/course/opf/summer2018/FIUBPDDP