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Lecturer(s)
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Černá Marie, Ing. Ph.D.
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Hejduková Pavlína, Ing. Ph.D.
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Dvořáková Lilia, Prof. Ing. CSc.
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Krechovská Michaela, Doc. Ing. Ph.D.
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Course content
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The oral exam takes place before the commission. Student answers two questions drawn from the content of subjects studied certifikátového program.
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Learning activities and teaching methods
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unspecified
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| prerequisite |
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| Knowledge |
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| Passing the prescribed subjects of the certificate program. |
| Skills |
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| Passing the prescribed subjects of the certificate program. |
| Competences |
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| N/A |
| learning outcomes |
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| Knowledge |
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| Ability to reproduce knowledge from the study of subjects of the certificate program. |
| Explain tax issues with a focus on the economic aspects of income taxes and value added tax. |
| Skills |
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| Apply knowledge from the subjects of the certificate program to economic practice. |
| Competences |
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| N/A |
| teaching methods |
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| Knowledge |
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| Lecture |
| Self-study of literature |
| Skills |
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| Lecture |
| Seminar |
| Competences |
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| Lecture |
| Seminar |
| Self-study of literature |
| assessment methods |
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| Knowledge |
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| Oral exam |
| Skills |
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| Oral exam |
| Competences |
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| Oral exam |
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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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Sojka Vlastimil. Smlouvy o zamezení dvojího zdanění a zákon o daních z příjmů.. 2017. ISBN 978-80-7552-688-5.
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Svatopluk Galočík, Oto Paikert. DPH 2018: výklad s příklady. Praha: Grada Publishing, 2018. ISBN 978-80-271-0799-5.
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