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Course info
KFU / DAP
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Course description
Department/Unit / Abbreviation
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KFU
/
DAP
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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Business Taxes
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Form of course completion
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Pre-Exam Credit
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Form of course completion
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Pre-Exam Credit
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Accredited / Credits
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Yes,
4
Cred.
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Type of completion
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-
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Type of completion
|
-
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Time requirements
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Lecture
1
[Hours/Week]
Tutorial
2
[Hours/Week]
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Course credit prior to examination
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No
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Course credit prior to examination
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No
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Included in study average
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NO
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Language of instruction
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Czech
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Occ/max
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|
|
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Summer semester
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160 / -
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27 / -
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4 / -
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Included in study average
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NO
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Winter semester
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0 / -
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0 / -
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0 / -
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Summer semester
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Semester taught
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Summer semester
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Minimum (B + C) students
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10
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
|
Evaluation scale |
S|N |
Periodicity |
každý rok
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Periodicita upřesnění |
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Fundamental theoretical course |
No
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Fundamental course |
Yes
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Fundamental theoretical course |
No
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Evaluation scale |
S|N |
Substituted course
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KFU/DAN
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Preclusive courses
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KFU/DAN
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Prerequisite courses
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N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
,
XLS
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Course objectives:
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Demonstrate the linking of taxes to the whole economy, to highlight the principles of tax systems in developed countries, with an emphasis on the economic aspects of taxes, to analyze the position of individual entities in tax proceedings with an emphasis on their economic role, explaining the completion of tax returns and issues of registration for taxes for business entities on practical economic examples.
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Requirements on student
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Pre-exam credit:
Attendance studies - activity during lessons and written pre-exam test.
Combined studies - individual work (fulfilment of tasks), written pre-exam test.
Pre-exam test may be repeated only once. Minimum threshold for obtaining credit is 65%.
The requirements for completing the course may change with respect to the development of the epidemiological situation.
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Content
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1. Introduction to the issue: tax and tax system.
2. Tax administration.
3. Premiums as tax revenue.
4. Personal income tax - economic applications.
5. Taxation of income from employment - economic applications.
6. Corporate income tax - economic applications.
7. Transfer prices - economic applications.
8. Road tax, real estate tax - economic applications.
9. Excise taxes and environmental taxes - economic applications.
10. Value added tax - economic applications.
12. A complex example from tax issues.
13. A complex example from tax issues.
13. Summary repetition.
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Activities
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Fields of study
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Guarantors and lecturers
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-
Guarantors:
Ing. Pavlína Hejduková, Ph.D. (100%),
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Lecturer:
Ing. Marie Černá, Ph.D. (100%),
Ing. Pavlína Hejduková, Ph.D. (100%),
Ing. Mgr. Jan Pokorný (100%),
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Tutorial lecturer:
Ing. Marie Černá, Ph.D. (100%),
Ing. Pavlína Hejduková, Ph.D. (100%),
Ing. Mgr. Jan Pokorný (100%),
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Literature
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Basic:
Vančurová, Alena; Zídková, Hana. Daně v podnikání. Praha, 2019.
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Basic:
Daně v praktických aplikacích.
(ČERNÁ, M., HEJDUKOVÁ, P., IBL, J.)
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Basic:
Daňové zákony v platném znění..
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Basic:
Hejduková, Pavlína. Veřejné finance : sbírka příkladů a případových studií. Vydání první. 2015. ISBN 978-80-7400-299-1.
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Basic:
Hejduková, Pavlína. Veřejné finance : teorie a praxe. Vydání první. 2015. ISBN 978-80-7400-298-4.
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Recommended:
OECD. Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues. Paris, 2018. ISBN 978-92-64-30902-9.
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Recommended:
Vančurová, Alena; Láchová, Lenka. Daňový systém ČR 2018. Praha, 2018. ISBN 978-80-87480-63-2.
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Recommended:
Appel, Hilary. Tax Politics in Eastern Europe: Globalization, Regional Integration, and the Democratic Compromise. Michigan, 2011. ISBN 978-0-472-11776-5.
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Recommended:
Tepperová, Jana. Texts for Taxation in the CR and EU. Praha: Oeconomica, 2017.
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On-line library catalogues
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Preparation for comprehensive test (10-40)
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40
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Preparation for formative assessments (2-20)
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20
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Contact hours
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40
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Total
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100
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
To explain tax requirements for taxes in the Czech Republic and problematic of public issue premium. |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
To apply basic knowledge about taxes and public insurance. |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
N/A |
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Learning outcomes
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Knowledge - knowledge resulting from the course: |
To explain the functions of taxes and their role in the economy. |
To define the basic and complementary requirements for taxes from the Czech tax system. |
To describe the principles of tax administration in the Czech Republic. |
Skills - skills resulting from the course: |
To apply tax knowledge in the Czech Republic to practical examples. |
To do tax optimalization. |
Competences - competences resulting from the course: |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Test |
Skills - skills achieved by taking this course are verified by the following means: |
Test |
Competences - competence achieved by taking this course are verified by the following means: |
Test |
Skills demonstration during practicum |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Lecture |
Practicum |
Textual studies |
Self-study of literature |
Skills - the following training methods are used to achieve the required skills: |
Lecture |
Practicum |
Self-study of literature |
Competences - the following training methods are used to achieve the required competences: |
Practicum |
Self-study of literature |
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