FIUDPUDS Accounting and Tax Systems

School of Business Administration in Karvina
Winter 2018
Extent and Intensity
0/0. 10 credit(s). Type of Completion: dzk.
Teacher(s)
doc. Ing. Jana Janoušková, Ph.D. (lecturer)
Guaranteed by
doc. Ing. Jana Janoušková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
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
Course objectives
The aim is to deepen the knowledge of graduates of master degree about contemporary theoretical approaches, methodologies and practical knowledge that dominate in the area of tax policy and accounting in the world. Teaching is channelled into two relatively separate blocks.
Syllabus
  • Block: International Accounting Systems
    The emphasis is on predicative ability of financial reporting and the development of international and European understanding of accounting. The course focuses on the conceptual basis and the issue of convergence in relation to the financial systems of the Czech Republic (EU directives, IFRS / IAS, US GAAP).
    Block: International Tax Systems
    It focuses on the issues of EU tax policy, tax harmonization and tax competition (direct and indirect taxes) and the impact of taxation on the economy and society.
    Block: International Accounting Systems
    1. Conceptual bases of the harmonization process of the accounting
    2. The conception of the Czech Republic accounting. Fundamental differences - financial accounting in the Czech Republic, continental accounting, European accounting system under IFRS
    3. Bottlenecks when transferring accounting in accordance with CAS (Czech accounting standards) to IFRS.
    4. Profit/loss in the IFRS system and Czech accounting system. The implications for determining the income tax.
    5. Users of financial statements and their information needs. Basic components of financial statements, valuation methodology assets and liabilities and the differences between Czech accounting standards and IFRS.
    Block: International Tax Systems
    6. The development of tax theory. Taxes and public budgets
    7. The tax systems of EU countries. Indicators of the international tax comparison
    8. European tax law, taxation and the EU budget.
    9. Tax policy in the European Union. Harmonization, coordination and competition of tax systems.
    10. Personal income tax and corporate tax (CR and EU)
    11. Harmonization of the consumption taxation
Literature
    required literature
  • JANOUŠKOVÁ, J. Taxes and tax policy. Personal income tax. Karviná: SU OPF v Karviné, 2012. ISBN 978-80-7248-765-3. info
  • DVOŘÁKOVÁ, D. Finanční účetnictví a výkaznictví podle mezinárodních účetních standardů IFRS. 3. aktualiz. a rozš. vyd. Brno: Computer Press, 2011. ISBN 978-80-251-3652-2. info
  • JÍLEK, J., J. SVOBODOVÁ. Účetnictví podle mezinárodních standardů účetního výkaznictví. Praha, Grada, 2011. ISBN 978-80-247-3427-9. info
  • KUBÁTOVÁ, K. Daňová teorie a politika. Praha: Wolters Kluwer ČR, 2010. ISBN 978-80-7357-574-8. info
  • SALANIÉ, B. Economics of Taxation. Cambridge: MIT Press, 2003. ISBN 978-0262-19486-0. info
    recommended literature
  • BLECHOVÁ, B. Efektivní daňové zatížení korporací a souvislosti s problematikou daňové konkurence a daňové harmonizace v EU. SU OPF Karviná, 2014. ISBN v tisku. info
  • EUROPEAN COMMISSION - EUROSTAT. Data for the EU Member States, Iceland and Norway: 2013 edition. Taxation trends in the European Union. Luxembourg: Publications Office of the European, 2013. ISBN 978-92-79-28852-4. URL info
  • ŠIROKÝ, J. Daně v Evropské unii. Praha: Linde, 2012. ISBN 978-80-7201-881-9. info
  • NERUDOVÁ, D. a kol. Harmonizace účetních standardů pro malé a střední podniky. Praha: Wolters Kluwer ČR, 2009. ISBN 80-7357-500-7. info
  • VOMÁČKOVÁ, H. Účetnictví akvizicí, fůzí a jiných vlastnických transakcí (vyšší účetnictví). Praha: Polygon, 2009. ISBN 978-80-7273-157-2. info
  • HURT, R. L. Accounting Information Systems - Basic Concepts Current Issues. New York: McGraw Hill Higher Edition, 2008. ISBN 978-0-07-110116-5. info
  • CHOI, F. D. S., MEEK, G. K. International Accounting. New Jersey (USA): Pearson Prentice Hall, 2008. ISBN 978-0-13-158814-1. info
  • WILD, J. J. KERMIT, D. L. CHIAPPETTA, B. Fundamental Accounting Principles - Phase 1. New York: McGraw-Hill Professional Publishing, 2007. ISBN 978-0-07-110309-1. info
  • JANOUŠKOVÁ, J. Odložená daň. Praha: Grada Publishing, 2007. ISBN 978-80-247-1852-1. info
  • NICODÉME, G. Sector and size effects on effective corporate taxation. ECONOMIC PAPERS. Brussels: European Commission: Directorate-Gener, 2002. URL info
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Přednáška 24 HOD/SEM.
Teacher's information
Essay in the range of about 10-15 pages (in context the topic of the dissertation), and its defense during the exam
The course is also listed under the following terms Winter 2015, Summer 2016, Winter 2016, Summer 2017, Winter 2017, Summer 2018, Summer 2019, Winter 2019, Summer 2020, Winter 2020, Summer 2021, Winter 2021, Summer 2022, Summer 2023, Winter 2024.
  • Enrolment Statistics (Winter 2018, recent)
  • Permalink: https://is.slu.cz/course/opf/winter2018/FIUDPUDS