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:
Prerequisites for registration: not Bachelor state examination
Time allowance:
full-time, 2/0 (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 describe and explain the indirect taxes in the Czech Republic. Students will be able to prepare the computation of excise duties and ecological (energy) taxes. Furthermore they would be able to interpret the computation of VAT under Czech conditions as well as upon intracommunitary transactions.
 
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 Excise Duties and Energy Taxes (allowance 0/0)
2.
Excise Duties - Alcohol, Wine, Beer (allowance 0/0)
3.
Excise Duties - Fuel, Tobacco (allowance 0/0)
4.
Energy Taxes (allowance 0/0)
5.VAT Harmonisation (allowance 0/0)
6.
VAT - Basic Principles (allowance 0/0)
7.
VAT - Registration, Taxpayers (allowance 0/0)
8.Reduction of VAT Deduction (allowance 0/0)
9.VAT Place of Performance (allowance 0/0)
10.
Intra-Community Supply and Acquisition (allowance 0/0)
11.
VAT Control Statement (allowance 0/0)
12.
VAT Tax Return (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 method
Daily attendance
Combined form
Direct teaching
     Attendance of lectures
12 h
0 h
     Attendance of courses/seminars/tutorials
12 h8 h
     Consultations with teacher (part-time form of study)0 h
4 h
Self-study
     Course reading and ongoing preparation
12 h
24 h
     Composing of individual (seminar) work
18 h
18 h
     Composing of presentation30 h
30 h
Total84 h84 h
 
Assessment methods:
Requirement typeDaily attendanceCombined form
Presentation
40 %
40 %
Mid-term test(s)
60 %60 %
Total
100 %
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 2018. 14th ed. 1 VOX, a.s., 2018. 403 p. Ekonomie. ISBN 978-80-87480-63-2.
LÁCHOVÁ, L. -- VANČUROVÁ, A. Daňový systém ČR 2015 - cvičebnice, díl 3. Praha: 1. VOX, 2015. 70 p. ISBN 978-80-87480-39-7.
Language of instruction: English
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:
COUNCIL DIRECTIVE 2006/112/EC on the common system of value added tax - ACTUAL VERSION
SOBOTOVIČOVÁ, Š., JANOUŠKOVÁ J. Nepřímé daně v ČR. Distanční studijní text. Karviná: Slezská univerzita v Opavě, 2018.
Language of instruction: Czech
Daň z přidané hodnoty.: Směrnice Rady EU o společném systému DPH;Informace a sdělení Generálního funkčního ředitelství:redakční uzávěrka k 1.1.2017. Sagit, 2017. 298 p. ÚZ: Úplné znění. ISBN 978-80-7488-197-8.
LOUŠA, F. -- GALOČÍK, S. DPH a účtování , přeprava, dovoz, vývoz,služby. Pardubice: GRADA Publishing, 2017. 168 p. ISBN 978-80-271-9536-7.
Language of instruction: English
RUSSELL, D. Towards Ecological Taxation: The Efficacy of Emissions-Related . New York: Routledge, 2016. 227 p. ISBN 978-05-6608-979-4.
KREISER, L. Environmental Taxation and Green Fiscal Reform. Cheltenham: Edward Elgar Pub, 2014. 335 p. ISBN 978-1-78347-816-3.

Study plans:
Field of study B-EM-FME Business Administration and Financial Management, full-time form, initial period WS 2012/2013, place of teaching Mladá Boleslav
Field of study B-EM-FME Business Administration and Financial Management, full-time form, initial period WS 2014/2015, 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
Field of study B-EM-FME 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, 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, full-time form, initial period WS 2018/2019, place of teaching Praha
Track B-EMCZ-BFR Financial Management, full-time form, initial period WS 2019/2020, place of teaching Mladá Boleslav
Track B-EMCZ-BFR Financial Management, full-time form, initial period WS 2019/2020, place of teaching Praha
Track B-EMEN-BFRE Financial Management, full-time form, initial period WS 2019/2020, place of teaching Mladá Boleslav
Track B-EMCZ-BFR Financial Management, part-time form, initial period WS 2019/2020, place of teaching Mladá Boleslav
Track B-EMCZ-BFR Financial Management, full-time form, initial period WS 2020/2021, place of teaching Praha
Track B-EMEN-BFRE Financial Management, full-time form, initial period WS 2020/2021, place of teaching Praha
 
Run in the period of: WS 2020/2021, SS 2019/2020, WS 2019/2020, SS 2018/2019, WS 2018/2019, SS 2017/2018 (and older)
Course tutor:
Teaching language:
Czech, English
Room: Mladá Boleslav


Last modification made by Mgr. Luděk Švejdar on 03/20/2020.

Type of output: