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

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Course title: Direct Taxes
Semester:
SS 2017/2018
Course supervisor: prof. Ing. Jiří Strouhal, Ph.D.
Supervising department:
Prerequisites for registration:
not Bachelor state examination
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, 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 0/0)
2.
Individual Income Tax – Employment (allowance 0/0)
3.
Individual Income Tax – Entrepreneurs (allowance 0/0)
4.Individual Income Tax – Other Incomes (allowance 0/0)
5.
Individual Social Security (allowance 0/0)
6.Corporate Income Tax: Tax Base Determination (allowance 0/0)
7.
Corporate Income Tax: Deductions (allowance 0/0)
8.
Corporate Income Tax: Exceptions, Discounts (allowance 0/0)
9.
Corporate Income Tax Return (allowance 0/0)
10.
Property Tax: Land (allowance 0/0)
11.
Property Tax: Buildings (allowance 0/0)
12.
Tax on Properties Acquisition (allowance 0/0)
 
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 attendance
Combined form
Direct teaching
     Attendance of lectures
12 h
0 h
     Attendance of courses/seminars/tutorials
12 h
8 h
     Consultations with teacher (part-time form of study)
0 h
4 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 test20 h
20 h
Total
84 h84 h
 
Assessment methods:
Requirement type
Daily attendance
Combined form
Term paper
30 %30 %
Presentation
20 %
20 %
Final test50 %
50 %
Total
100 %
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:
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:
Field of study B-EM-FAM Business Administration and Financial Management, full-time form, initial period WS 2016/2017, place of teaching Mladá Boleslav
Field of study B-EM-FAM Business Administration and Financial Management, part-time form, initial period WS 2016/2017, place of teaching Mladá Boleslav
 
Run in the period of:
SS 2019/2020, WS 2019/2020, SS 2018/2019, WS 2017/2018, SS 2016/2017, WS 2016/2017 (and older)
Course tutor: prof. Ing. Jiří Strouhal, Ph.D. (examiner, instructor, lecturer, supervisor)
Teaching language:
Czech
Room:
Mladá Boleslav


Last modification made by Ing. Lucie Bydžovská on 07/09/2018.

Type of output: