Course syllabus PD - Direct Taxes (ŠAVŠ - SS 2016/2017)

     Czech          English          

Course title:
Direct Taxes
Semester:
SS 2016/2017
Course supervisor:
Supervising department: Department of Finance and Accounting (ŠAVŠ)
Prerequisites for registration:
Time allowance:
full-time, 1/1 (hours of lectures per week / hours of seminars per week)
part-time, 0/8 (lectures per period / seminars per period)
Type of study: usual
Form of teaching: lecture, seminar
Mode of completion and credits:
Exam (3 credits)
Course objective:
-- item not defined --
 
Course methods:
The full-time course consists of lectures and seminars. The part-time courses are based on tutorial sessions and individual tuitions with an individial lecturer.
 
Course content:
The content of the course has not been saved in this language version.
 
Learning outcomes and competences:
After completing the course, student:
 
-
Will be able to determine, whether the income or property is subject to any of direct taxes in the Czech republic and if so, what tax, what is the tax base and the calculation of tax liability
-
Will calculate corporate income tax
-
Will prepare corporate income tax return of defined taxpayer

Teaching methods and workload (hours of workload):
Type of teaching method
Daily attendanceCombined form
Direct teaching
     Attendance of lectures
12 h
0 h
     Attendance of courses/seminars/tutorials12 h8 h
     Consultations with teacher (part-time form of study)
0 h
4 h
Self-study
     Course reading and ongoing preparation20 h
32 h
     Preparation for final test
40 h40 h
Total84 h84 h
 
Assessment methods:
Requirement type
Daily attendance
Combined form
Final test100 %
100 %
Total
100 %
100 %
 
Course completion:
Active participation at seminars. At least 60% from the final test.
 
Support for combined/distance forms of study:
-- item not defined --
 
Reading list:
Basic:
Language of instruction: Czech
DVOŘÁKOVÁ, V. Zdaňování příjmů fyzických a právnických osob 2016. 1st ed. Praha: Wolters Kluwer, 2016. ISBN 978-80-7552-035-7.

Recommended:
zákon č. 586/1992 Sb., o daních z příjmů v účinném znění
zákon č. 593/1992 Sb., o rezervách pro zjištění základu daně z příjmů v účinném znění
Language of instruction: Czech
VANČUROVÁ, A. -- SLINTÁKOVÁ, B. Cvičebnice 2016, díl 1: Daň a její konstrukce, Daňový systém, Správa daní, Daň z příjmů právnických osob. Praha: VOX, 2016. 72 p. ISBN 978-80-87480-46-5.

Study plans:
Field of study B-EM-FAM Business Administration and Financial Management, part-time form, initial period WS 2015/2016, place of teaching Mladá Boleslav
Field of study B-EM-FAM Business Administration and Financial Management, full-time form, initial period WS 2015/2016, place of teaching Mladá Boleslav
Field of study B-EM-FME Business Administration and Financial Management, full-time form, initial period WS 2015/2016, place of teaching Mladá Boleslav
 
Run in the period of:
SS 2019/2020, WS 2019/2020, SS 2018/2019, SS 2017/2018, WS 2017/2018, WS 2016/2017 (and older)
Course tutor:
JUDr. Ing. Hana Skalická, BA, Ph.D. (examiner, instructor, lecturer, supervisor)
prof. Ing. Alena Vančurová, Ph.D. (examiner, instructor, lecturer)
Teaching language:
Czech, English
Room: Mladá Boleslav


Last modification made by Ing. Zuzana Hejhalová on 03/03/2017.

Type of output: