Course syllabus ZDFP - Fundamentals of Tax and Financial Law (ŠAVŠ - Sklad předmětů)

     Czech          English          

Course title: Fundamentals of Tax and Financial Law
Semester: -- item not defined --
Course supervisor: Ing. Šárka Hyblerová, Ph.D.
Supervising department: Department of Finance and Accounting (ŠAVŠ)
Prerequisites for registration: not Bachelor state examination
Time allowance: full-time, 2/1 (hours of lectures per week / hours of seminars per week)
part-time, 0/12 (lectures per period / seminars per period)
Type of study: usual
Form of teaching: lecture, seminar
Mode of completion and credits: Exam (4 credits)
Course objective:
The objective of the course is to provide students with a comprehensive view to taxes in the Czech Republic and basics of international taxation. In introduction, to introduce to students basics of financial and tax law. Regarding particular taxes, the emphasis is on the definition of taxpayers, the tax base and the tax calculation. A more detailed analysis is dedicated to tax aspects of business, primarily personal and corporate income tax and VAT.
 
Course methods: The full-time course consists of lectures and seminars. The part-time courses are based on tutorial sessions with the lecturer.
 
Course content:
1.Introduction to Financial and Tax Law. Tax system of the Czech Republic. (allowance 2/0)
 
a.sources and system of financial law
b.tax (term, characteristics, function, construction)
c.tax system in CR

2.Basics of International Taxation I (allowance 2/0)
 
a.sources of international law
b.reasons of double taxation
c.conflicts (residence, source)

3.Basics of International Taxation II (allowance 2/2)
 
a.determination of the tax residence
b.types of income
c.methods of elimination of double taxation

4.Personal Income Tax I (allowance 2/2)
 
a.construction of personal income tax
b.subject of taxation
c.exempt income
d.types of taxable income

5.Personal Income Tax II (allowance 2/1)
 
a.income from dependent activities
b.income from independent activities
c.income from capital, rental and other income

6.Personal Income Tax III (allowance 2/2)
 
a.tax alowances, tax credits
b.personal income tax liability calculation
c.elimination of double taxation

7.Social Security and Health Insurance (allowance 2/1)
 
a.subject, payers and construction of health and social security contributions
b.calculation of health and social security contributions

8.Corporate Income Tax I (allowance 2/0)
 
a.basic principles and construction
b.general corporate income tax base
c.separated corporate income tax base

9.Corporate Income Tax II (allowance 2/1)
 
a.corporate income tax liability calculation

10.Value Added Tax I (allowance 2/1)
 
a.basic terms and construction
b.general principle, reverse charge
c.reporting duties

11.Value Added Tax II (allowance 2/1)
 
a.domestic supplies
b.cross border supplies (intracomunity supplies, export/import)
c.Mini one stop shop
d.calculation of VAT

12.Tax Proceedings. Real Estate Tax, Real Estate Transfer Tax, Road Tax (allowance 2/1)
 
Learning outcomes and competences:
After completing the course, student:
 
-Will be able to determine whether the income or property is subject to taxation in the Czech Republic and, if so, which tax, what is the tax base and the tax calculation process
-Will calculate their tax liability to personal income tax and file income tax return
-Will define the relation of tax and financial law to other areas of law
-Will identify their rights and obligations in relation to the Tax Office, Social Security Administration, and health insurance company in the most common situations in which they can get - e.g. starting a business or in the case of tax audit or other tax procedures

Teaching methods and workload (hours of workload):
Type of teaching methodDaily attendanceCombined form
Direct teaching
     Attendance of lectures24 h0 h
     Attendance of courses/seminars/tutorials12 h12 h
Self-study
     Course reading and ongoing preparation12 h24 h
     Ongoing evaluation32 h0 h
     Composing of individual (seminar) work0 h20 h
     Composing of presentation0 h18 h
     Preparation for final test32 h38 h
Total112 h112 h
 
Assessment methods:
Requirement typeDaily attendanceCombined form
Active lecture/seminar/workshop/tutorial participation10 %0 %
Presentation0 %40 %
Mid-term test(s)40 %0 %
Final test50 %60 %
Total100 %100 %
 
Course completion:
Presentation:
During the semestr, each student performs own presentation on selected topic. Maximum no. of points from presentation is 20.

Exam:
The exam is written.
The exam test has multiple-choice form, each question has only one correct answer. Maximum no. of points from exam is 80.
During exam, students can use tax law in print. It is not allowed to use nor computers neither mobile devices.

Completion:
Minimum requirement to complete the course is 60 points

 
Support for combined/distance forms of study:
-- item not defined --
 
Reading list:
Basic:
Language of instruction: Czech
Model Tax Convention on Income and on Capital.: Condensed version 15 July 2014. Paris: OECD Publishing, 2014. ISBN 978-92-64-21115-5.

Recommended:
Czech tax law, as amended (mainly Income Tax Act and VAT Act)
Daňové zákony 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.
MRKÝVKA, P. -- JÁNOŠÍKOVÁ, P. Finanční a daňové právo. Plzeň: Aleš Čeněk s.r.o., 2017. 496 p. ISBN 978-80-7380-639-2.

Study plans:
B-EM-EOE Business Administration and Sales, full-time form, initial academic year WS 2012/2013
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2012/2013
B-EM-BAL Business Administration and Operations, Logistics and Quality Management, full-time form, initial academic year WS 2013/2014
B-EM-BAL Business Administration and Operations, Logistics and Quality Management, part-time form, initial academic year WS 2013/2014
B-EM-EOE Business Administration and Sales, full-time form, initial academic year WS 2016/2017
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, part-time form, initial academic year WS 2018/2019
B-EMCZ Economics and Management, part-time form, initial academic year WS 2018/2019
B-EM-BAL Business Administration and Operations, Logistics and Quality Management, part-time form, initial academic year WS 2018/2019
B-EM-BAS Business Administration and Sales, part-time form, initial academic year WS 2018/2019
B-EM-EOE Business Administration and Sales, full-time form, initial academic year WS 2018/2019
B-EMCZ Economics and Management, full-time form, initial academic year WS 2019/2020
B-EMCZ Economics and Management, full-time form, initial academic year WS 2019/2020
B-EMCZ Economics and Management, part-time form, initial academic year WS 2019/2020
B-EMCZ Economics and Management, part-time form, initial academic year WS 2019/2020
B-EMEN Economics and Management, full-time form, initial academic year WS 2019/2020
B-PEMI Podniková ekonomika a manažerská informatika, full-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: Ing. Šárka Hyblerová, Ph.D. (supervisor)
JUDr. Ing. Hana Skalická, BA, Ph.D. (examiner, instructor)
Teaching language: Czech, English
Room: Mladá Boleslav


Last modification made by Ing. Šárka Hyblerová, Ph.D. on 03/01/2019.

Type of output: