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Lecturer(s)
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Rybová Jarmila, Ing. Ph.D.
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Benešová Marie, Ing.
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Course content
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Seminars: 1. Income tax for natural persons - employment (§6) 2. Income tax for natural persons - § 7, 8, 9, 10 3. Income tax - nontaxable amounts, tax base, tax calculation, reduction in tax, advances, tax inclusion 4. Income tax - tax and nontax expenses, taxes depreciation, legal reserves and appellate items. 5. Act reserves 6. Income tax for corporations 7. Road tax 8. VAT - beginning and end of taxation, inland, EU, foreing countries, tax rates, tax documents 9. VAT - tax input and tax output, tax deduction, exemption from VAT, VAT administration 10. Real estate tax 11. Consumption taxes, gambling tax 12. Tax administration 13. Tax administration
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing)
- Preparation for classes
- 40 hours per semester
- Preparation for credit
- 40.5 hours per semester
- Class attendance
- 31.5 hours per semester
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Learning outcomes
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To inform students about the application of tax laws to the practice. Knowledges of tax calculation. Filling the actual tax returns for single taxes. The optimalization of the tax duties. The schedules - the cooperation tax subjects with the tax offices.
Students obtains skill as tax payer in tax procedure.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Combined exam
Credit Requirements: 1. active participation in exercises (combined study consultations). 2. Elaboration of partial tests in individual training dues. 3. Separate processing of tax returns for individual exercise taxes. Tax returns are filled out in writing in a distance.
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Recommended literature
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Eurostat databáze.
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Eurostat. Taxation trends in the European Union. Luxembourg: Publications Office of the European Union, 2015.
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Marková, Hana. Daňové zákony - znění platná od 1. 1. 2023. Praha: Grada, 2023.
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Prudký, P., Lošťák, L. Vzory korespondence podle daňového řádu.. Praha: Anag, 2015.
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Rybová, J. Daňový systém.. EF JU České Budějovice, 2017. ISBN 978-80-7394-633-3.
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Vančurová A., Zídková, H. Daňový systém ČR 2022. Praha: Wolters Kluwer, 2022.
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