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Lecturer(s)
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Krechovská Michaela, Doc. Ing. Ph.D.
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Černá Marie, Ing. Ph.D.
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Course content
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Transformation of the profit on the basis of corporate income tax Tax and non-tax costs Assets in the corporate income tax base Receivables in the corporate income tax base Debt in the corporate income tax base Employee benefits from the company perspective Provisions and corporate income tax Transfer pricing Items deductible from the tax base Tax relief Tax administration of corporate income tax - economic impacts Tax return of corporate income tax - case study Moore Stephens' tax experts are involved in teaching.
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Learning activities and teaching methods
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- Preparation for comprehensive test (10-40)
- 29 hours per semester
- Contact hours
- 39 hours per semester
- Team project (50/number of students)
- 10 hours per semester
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| prerequisite |
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| Knowledge |
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| Explain the basic principles of the tax system. |
| Skills |
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| Apply basic knowledge of the tax system. |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| Explain the economic aspects of corporate income tax. |
| Define the basic and additional tax elements of corporate income tax. |
| Skills |
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| Apply knowledge about corporate tax on practical economic examples. |
| Perform tax optimization at the level of corporate income tax. |
| Competences |
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| N/A |
| N/A |
| teaching methods |
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| Knowledge |
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| Lecture |
| Self-study of literature |
| Skills |
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| Lecture supplemented with a discussion |
| Seminar |
| Competences |
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| Lecture |
| Seminar |
| Self-study of literature |
| assessment methods |
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| Knowledge |
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| Test |
| Skills |
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| Test |
| Skills demonstration during practicum |
| Competences |
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| Test |
| Skills demonstration during practicum |
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Recommended literature
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Daňové zákony v platném znění.
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Brychta, Ivan a Vychopeň Jiří. Daň z příjmů 2017: Meritum. Praha, 2017. ISBN 978-80-7552-750-9.
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Dušek Jiří. Daně z příjmů 2017 - přehledy, daňové a účetní tabulky. Praha: Grada Publishing, 2017. ISBN 978-80-271-0421-5.
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Dvořáková, Veronika, Pitterling, Marcel a Skalická, Hana. Zdaňování příjmů fyzických a právnických osob. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-538-3.
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