B_PD Company and Taxation

University of Finance and Administration
Winter 2024
Extent and Intensity
0/2/0. 3 credit(s). Type of Completion: z (credit).
Guaranteed by
Ing. Andrea Tomášková, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Dita Egertová
Prerequisites
Prerequisites and co-requisites Successful completion of examinations from the subject B_UC_A1 (Accounting A1) and B_UC_A2 (Accounting A2).
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The aim of this course is to provide students with a deeper understanding of the main components of the tax system in the Czech Republic, with a particular focus on personal income taxes and their connection to social security and public health insurance, corporate income taxes, and value-added taxes. The lectures emphasize the practical aspects of the topic and the potential application of acquired knowledge in real-life situations. The instruction is accompanied by a wide range of practical examples, including comprehensive calculations of tax liabilities for the specified types of taxes.
Learning outcomes
Student will be able to:
* understand the methodology for calculating the income tax of natural persons incl. completing the tax return,
* understand the methodology for calculating corporate income tax based on accounting with tax optimization options incl. completing the tax return,
* understand the principle of value added tax, incl. completing the check report and tax return.
Syllabus
  • 1. Tax on income of natural persons – tax payer, business description and tax exemption.
  • 2. Tax on income of natural persons – income from dependent activities.
  • 3. Tax on income of natural persons – income from independent activities (accounting, tax record keeping, expenditures calculated as a percentage of income, tax set through a lump sum).
  • 4. Tax on income of natural persons – income from capital assets, income from rents, other income, tax basis, basics of international taxing.
  • 5. Tax on income of legal persons – tax payer, business description and tax exemption.
  • 6. Tax on income of legal persons – calculation of a tax basis from a profit and loss account , accounting and tax write-off of the property.
  • 7. Tax on income of legal persons – receivables in accounting and tax on income.
  • 8. Tax on income of legal persons – tax effective and non-effective expenses and revenues.
  • 9. Value added tax – general provisions, tax exercising, place of payment.
  • 10. Value added tax –conditions of payment, payment and rise of duty to declare a tax or pay a tax, tax forms.
  • 11. Value added tax – tax base and tax calculation, correction of a tax base and tax amount, correction tax form, tax rate and its correction.
  • 12. Value added tax – tax exemption without a claim for tax deduction, tax exemption with a claim for tax deduction, tax deduction, a tax return and sale of goods for prices without a tax, special conditions, national tax administration.
Literature
    required literature
  • VANČUROVÁ, Alena, Hana Zídková. Daňový systém ČR 2022. Praha: Wolters Kluwer, 2022. 353 s. ISBN:978-80-7676-362-3
  • VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daně v podnikání. Praha: VOX, 2022. s. 360. ISBN 978-80-7676-359-3.
  • MARKOVÁ, Hana. Daňové zákony 2023, úplná znění, platná k 1 .1. 2023. Praha: GradaPublishing, a.s., 2023.s. 312. ISBN 978-80-271-0023-1.
    recommended literature
  • VYBÍHAL, Václav. Mzdové účetnictví 2023 - praktický průvodce. Praha: GRADA Publishing, 2020. 496 s. ISBN 978-80-271-3982-8.
  • KUNEŠ Zdeněk, POLANSKÁ Pavla. DPH 2023: výklad s příklady. Praha: GRADA Publishing, 2023. 464 s. ISBN 978-80-271-3983-5.
  • SOJKA, Vlastimil. Mezinárodní zdanění příjmů. 4. aktualizované a doplněné vydání. Praha: Wolters Kluwer ČR, a.s., 2017. 360 s. ISBN 978-80-7552-688-5.
  • MACHÁČEK, Ivan. Zaměstnanecké benefity a daně. 6. vydání. Praha: Wolters Kluwer, 2021. Daně. ISBN 978-80-7676-193-3.
Teaching methods
Cvičení v prezenční formě, řízené skupinové konzultace v kombinované formě; minimální povinná účast ve výuce, cvičení v prezenční formě studia je 75 %, na řízených skupinových konzultacích v kombinované formě studia 50 %.
Assessment methods
The course ends with a 10-page creditable written work. The usual structure of the seminar work, incl. citing sources. The topics can be chosen according to the course outline or according to the issues discussed during the exercises.
ISP students: the scope of the seminar work will be 15 pages.
Language of instruction
Czech
Follow-Up Courses
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 12 hodin KS/semestr.
Teacher's information
https://is.vsfs.cz/auth/el/vsfs/zima2023/B_PD/
The Business and Taxes course will significantly contribute to the development of your knowledge and practical skills. It is important to remember that the issue of taxes is always evolving and changing.

I wish you a successful completion of the course.

Andrea Tomaskova

ISP students: the scope of the seminar work will be 15 pages.

The course is also listed under the following terms Winter 2014, Winter 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023.
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