Course syllabus NPD - Indirect Taxes (ŠAVŠ - Sklad předmětů)

     Czech          English          

Course title: Indirect Taxes
Semester: -- item not defined --
Course supervisor: prof. Ing. Jiří Strouhal, Ph.D.
Supervising department: Department of Finance and Accounting (ŠAVŠ)
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
Form of teaching: lecture, seminar
Mode of completion and credits: Classified fulfillment of requirements (3 credits)
Course objective:
The main goal of this module is to analyse indirect taxation in the Czech Republic. Students will be able to prepare the computation of excise duties, energy taxes and road tax. Furthermore they would be able to interpret the computation of VAT under Czech conditions as well as upon intracommunitary transactions. Students would be also able to apply the proper customs régime for exports and imports.
 
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.Harmonisation of Indirect Taxes (allowance 0/0)
2.Excise Duties: Alcohol, Wine (allowance 0/0)
3.Excise Duties: Fuel, Tobacco (allowance 0/0)
4.Energy Taxes (allowance 0/0)
5.Customs Regimes on Import (allowance 0/0)
6.Customs Regimes on Export (allowance 0/0)
7.Road Tax: Cars (allowance 0/0)
8.Road Tax: Logistics Companies (allowance 0/0)
9.VAT in the Czech Republic (allowance 0/0)
10.Reduction of VAT Deduction (allowance 0/0)
11.Intracommunity Arrangements (allowance 0/0)
12.VAT Tax Return. Control Report. (allowance 0/0)
 
Learning outcomes and competences:
After completing the course, student:
 
-Will determine, whether the income or property is subject to any of indirect taxes in the Czech republic and if so, what tax, what is the tax base and the calculation of tax liability
-Will prepare value added tax return of defined taxpayer
-Will set the tax liability to value added tax for the relevant tax period

Teaching methods and workload (hours of workload):
Type of teaching methodDaily attendanceCombined form
Direct teaching
     Attendance of lectures12 h0 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 preparation12 h24 h
     Composing of individual (seminar) work18 h18 h
     Composing of presentation30 h30 h
Total84 h84 h
 
Assessment methods:
Requirement typeDaily attendanceCombined form
Presentation40 %40 %
Mid-term test(s)60 %60 %
Total100 %100 %
 
Course completion:
For the successfull passing of this module it is necessary to defense seminar paper and pass tests.
 
Support for combined/distance forms of study:
Consultation with the teacher (tutor) will be sent by e-mail continuously, over the phone or by fax at predetermined times and during personal meetings after previous agreement.
 
Reading list:
Basic:
Language of instruction: Czech
VANČUROVÁ, A. -- LÁCHOVÁ, L. Daňový systém ČR 2016. Praha: Vox, 2016.
Language of instruction: English
KOLEKTIV. Fundamentals of International Tax Planning. Amsterdam: IBFD, 2007. ISBN 978-90-8722-016-7.
SIMADER, K. -- TITZ, E. Limits to tax planning. Wien: Linde, 2014. ISBN 978-3-7073-2408-2.
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.

Recommended:
Language of instruction: Czech
HOLUBOVÁ, O. -- TOMÍČEK, M. -- DRÁBOVÁ, M. Zákon o dani z přidané hodnoty. Praha: Wolters Kluwer, 2015. 992 p. ISBN 978-80-7478-740-9.
LÁCHOVÁ, L. -- VANČUROVÁ, A. Daňový systém ČR 2015 - cvičebnice, díl 3. Praha: 1. VOX, 2015. 70 p. ISBN 978-80-87480-39-7.

Study plans:
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2012/2013
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2014/2015
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2015/2016
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2016/2017
B-EM-FAM Business Administration and Financial Management, full-time form, initial academic year WS 2017/2018
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2017/2018
B-EM-FAM Business Administration and Financial Management, full-time form, initial academic year WS 2018/2019
B-EM-FAM Business Administration and Financial Management, part-time form, initial academic year WS 2018/2019
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2018/2019
B-EM-FAM Business Administration and Financial Management, full-time form, initial academic year WS 2018/2019
Track BFR Financial Management full-time form, initial academic year WS 2019/2020
Track BFR Financial Management full-time form, initial academic year WS 2019/2020
Track BFRE Financial Management full-time form, initial academic year WS 2019/2020
Track BFR Financial Management part-time form, initial academic year WS 2019/2020
 
Run in the period of: WS 2019/2020, SS 2018/2019, WS 2018/2019, SS 2017/2018, WS 2017/2018, SS 2016/2017   (and older)
Course tutor: JUDr. Ing. Hana Skalická, BA, Ph.D. (examiner, instructor, lecturer)
prof. Ing. Jiří Strouhal, Ph.D. (supervisor)
Teaching language: Czech, English
Room: Mladá Boleslav


Last modification made by prof. Ing. Jiří Strouhal, Ph.D. on 08/23/2019.

Type of output: