Course syllabus PD - Direct Taxes (ŠAVŠ - WS 2017/2018)

     Czech          English          

Course title:
Direct Taxes
Semester: WS 2017/2018
Course supervisor:
Supervising department:
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: consulting
Form of teaching:
lecture, seminar
Mode of completion and credits:
Exam (3 credits)
Course objective:
The main aim of this module is to present students the preparation of the income tax of individuals and corporation with the coverage of social security. Students will be also able to compute real estate taxes.
 
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:
1.
Direct Taxes in the Czech Republic (allowance 1/1)
2.
Individual Income Tax and Social Security (allowance 4/4)
3.
Corporate Income Tax (allowance 5/5)
4.
Real Estate Taxes (allowance 2/2)
 
a.Land Tax
b.Property Tax
c.Tax on the Properties Acquisition

 
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 methodDaily attendance
Combined 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 h4 h
Self-study
     Course reading and ongoing preparation
20 h
32 h
     Composing of individual (seminar) work
15 h
15 h
     Composing of presentation
5 h
5 h
     Preparation for final test
20 h20 h
Total
84 h
84 h
 
Assessment methods:
Requirement typeDaily attendance
Combined form
Term paper
30 %
30 %
Presentation
20 %
20 %
Final test
50 %
50 %
Total100 %100 %
 
Course completion:
For the successful completion of this module students have to defense their seminar paper and successfully pass the final written exam.
 
Support for combined/distance forms of study:
Consulting with lecturer is possible via email, phone/fax and face-to-face.
 
Reading list:
Basic:
Language of instruction: Czech
VANČUROVÁ, A. -- LÁCHOVÁ, L. -- VÍTKOVÁ, J. Daňový systém ČR 2016. 13th ed. 1. VOX, 2016. 393 p. Ekonomie. ISBN 978-80-87480-44-1.

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
DVOŘÁKOVÁ, V. -- PITTERLING, M. -- SKALICKÁ, H. Zdaňování příjmů fyzických a právnických osob 2017. 2nd ed. Wolters Kluwer, 2017. 331 p. Daně. ISBN 978-80-7552-538-3.

Study plans:
-- item not defined --
 
Run in the period of:
Course tutor:
prof. Ing. Jiří Strouhal, Ph.D. (examiner, instructor, lecturer, supervisor)
Teaching language:
Czech, English
Room:
Mladá Boleslav


Last modification made by Ing. Zuzana Hejhalová on 11/14/2017.

Type of output: