|Course title:||Fundamentals of Tax and Financial Law|
|Course supervisor:||JUDr. Ing. Hana Skalická, BA, 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)|
|Type of study:||usual, consulting|
|Form of teaching:||lecture, seminar|
|Mode of completion and credits:||Exam (5 credits)|
|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.|
|Learning outcomes and competences:|
|Teaching methods and workload (hours of workload):|
|Ongoing test: |
During the semester, students pass one test. In this test, students calculate personal income tax of defined taxpayer. During this test is allowed to use Income Tax Act and calculator.
During the semestr, each student performs own presentation on selected topic.
The exam is written.
The exam test has multiple-choice form, each question has only one correct answer. During exam, students can use tax law in print. It is not allowed to use nor computers neither mobile devices.
|Support for combined/distance forms of study:|
|-- item not defined --|
|B-EM-BAL Business Administration and Operations, Logistics and Quality Management, full-time form, initial academic year WS 2015/2016|
B-EM-BAS Business Administration and Sales, full-time form, initial academic year WS 2015/2016
B-EM-FAM Business Administration and Financial Management, full-time form, initial academic year WS 2015/2016
B-EM-EOE Business Administration and Sales, full-time form, initial academic year WS 2015/2016
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2015/2016
B-EM-PERLZ Business Administration and Human Resources Management, full-time form, initial academic year WS 2015/2016
|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. Dana Klímová (examiner, instructor)|
Ing. Leona Řepová (examiner, instructor)
JUDr. Ing. Hana Skalická, BA, Ph.D. (examiner, instructor, lecturer, supervisor)
prof. Ing. Alena Vančurová, Ph.D. (examiner, instructor)
|Teaching language:||Czech, English|