Course syllabus PD - Direct Taxes (ŠAVŠ - SS 2019/2020)

     Czech          English          

Course title:
Direct Taxes
Semester: SS 2019/2020
Course supervisor: prof. Ing. Jiří Strouhal, Ph.D.
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:
usual
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 attendanceCombined form
Direct teaching
     Attendance of lectures12 h
0 h
     Attendance of courses/seminars/tutorials12 h
8 h
     Consultations with teacher (part-time form of study)0 h4 h
Self-study
     Course reading and ongoing preparation20 h32 h
     Ongoing evaluation
10 h
10 h
     Composing of individual (seminar) work10 h
10 h
     Preparation for final test
20 h
20 h
Total
84 h
84 h
 
Assessment methods:
Requirement type
Daily attendance
Combined form
Term paper
30 %30 %
Mid-term test(s)30 %30 %
Final test
40 %
40 %
Total100 %
100 %
 
Course completion:
For the successful completion of this module students have to defense their seminar paper. Text version of the paper shall be uploaded to AIS SAU (other form will not be accepted). For the seminar paper and its presentation it is possible to gain maximally 30 points. Within the semester there will take also the place the written exam (exercise-based) where it is also possible to gain maximally 30 points. To be able to participate at final written exam, it is necessary to gain at least 60 % from seminar paper and mid-term test, i.e. at least 36 points.
 
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. Daňový systém ČR 2018. 14th ed. 1 VOX, a.s., 2018. 403 p. Ekonomie. ISBN 978-80-87480-63-2.
Language of instruction: English
SIMADER, K. -- TITZ, E. Limits to tax planning. Wien: Linde, 2014. ISBN 978-3-7073-2408-2.

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.
Language of instruction: English
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Paris: OECD Publishing, 2010. ISBN 978-92-64-09033-0.
System of Financial Law : System of Tax Law : Conference Proceedings / Michal Radvan (ed.). 1st ed. Brno: Masaryk University, Faculty of Law, 2015. ISBN 978-80-210-7827-7.

Study plans:
Field of study B-EM-PERLZ Business Administration and Human Resources Management, full-time form, initial period WS 2017/2018, place of teaching Mladá Boleslav
Field of study B-EM-PERLZ Business Administration and Human Resources Management, full-time form, initial period WS 2017/2018, place of teaching Praha
Field of study B-EM-FAM Business Administration and Financial Management, full-time form, initial period WS 2018/2019, place of teaching Mladá Boleslav
Field of study B-EM-FME Business Administration and Financial Management, full-time form, initial period WS 2018/2019, place of teaching Mladá Boleslav
Field of study B-EM-FAM Business Administration and Financial Management, part-time form, initial period WS 2018/2019, place of teaching Mladá Boleslav
Field of study B-EM-FAM Business Administration and Financial Management, full-time form, initial period WS 2018/2019, place of teaching Praha
 
Run in the period of:
Course tutor:
Ing. Aranka Bergnerová (examiner, instructor, lecturer)
prof. Ing. Jiří Strouhal, Ph.D. (examiner, instructor, lecturer, supervisor)
Teaching language:
Czech, English
Room: Mladá Boleslav, Praha


Last modification made by Ing. Lucie Bydžovská on 11/15/2019.

Type of output: