OPF:FIUBPNAP Tax Law Application - Course Information

FIUBPNAP Tax Law Application

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

Activity	Difficulty [h]
Ostatní studijní zátěž	76
Přednáška	13
Seminář	26
Zápočet	30
Summary	145

• Enrolment Statistics (Winter 2018, recent)
  
• Permalink: https://is.slu.cz/course/opf/winter2018/FIUBPNAP