VSFS:B_DSCR Tax system in CR - Course Information

B_DSCR Tax system in CR

Extent and Intensity

2/0. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

prof. Ing. Václav Vybíhal, CSc. (seminar tutor)

Guaranteed by

prof. Ing. Václav Vybíhal, CSc.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná

Timetable of Seminar Groups

B_DSCR/pBPH: Tue 14:00–14:44 E225, Tue 14:45–15:30 E225, V. Vybíhal
B_DSCR/vBPH: Sat 3. 11. 9:45–11:15 E129, 11:30–13:00 E129, Fri 7. 12. 13:45–15:15 E129, V. Vybíhal
B_DSCR/vPPH: Fri 5. 10. 15:30–17:00 E222, 17:15–18:45 E222, Fri 23. 11. 17:15–18:45 E222, V. Vybíhal

Prerequisites

The are no prerequisites for this course.

Course Enrolment Limitations

The course is offered to students of any study field.

Course objectives

The course´s objective is :
to master basic orientation in the issues concerning to the Czech business environment;
to emphasize its compatibility within the European Union integration process;
achieved knowlege acquired through explanation of methodic procedures and functional mechanism of individual tax instruments, and knowlege acquired through exercises and case studies should contribute to emphasizing and enhancement of expert graduate profile. By the end of the course :
students should be able to manage and master basic terms used in relation to tax issues, principles, instruments and mechanism of individual taxes in the Czech tax system;
to understand and comprehend techniques of tax collection and tax regimes used and applied in personal income taxes and corporate income taxes, in the assessment of real property taxes, road taxes, inheritance taxes, gift taxes, real property transfer tax;
and last but not least, to use information from the course for correct assessment of tax for VAT payers, excises duties and environmental taxes;
in connection to income tax, students will understand also insurance regimes related to personal income from dependent and indepedent activities.

Syllabus

• 1. Introduction to tax issues.
• 2. Classification and function of taxes, tax harmonization and competition, tax quota (Tax-to-GDP ratio), basic elements of taxation technique.
• 3. Healthcare and social security insurance.
• 4. Personal income taxation.
• 5. Specifics of income taxation of independent and dependent activity.
• 6. Corporate Income Taxation.
• 7. Tax depreciation.
• 8. Tax-deductable and non-deductable expenses.
• 9. Property tax.
• 10. Excises duties and environmental taxes.
• 11. VAT - domestic.
• 12. VAT - intra-Community transactions, import and export.

Literature

required literature
• VANČUROVÁ,A.-LÁCHOVÁ,L. Daňový systém ČR 2012. 11. vyd. Praha : VOX, 2012. 368 s. ISBN 978-80-87480-05-2.
• VYBÍHAL,V. Zdaňování příjmů fyzických osob 2010, praktický průvodce. 6. vyd. Praha : Grada Publishing, 2010. 224 s. ISBN 978-80-247-3426-2.

recommended literature
• KUBÁTOVÁ,K. Daňová teorie a politika. 4. vyd. Praha : ASPI, 2006. 279 s. ISBN 80-7357-205-2.
• Vybíhal, V. a kol. Mzdové účetnictví 2012, praktický průvodce. 15. vyd. Praha : Grada Publishing, 2012. 448 s. ISBN 978-80-247-4101-7.

Teaching methods

Lectures (internal form of study) and conducted consultations (external form of study).

Assessment methods

Written examination in the lenght of 60 minutes. The test includes 10 short answer questions with point scale evaluation, where each question is evaluated with a maximum of 10 points. In order to pass the course successfully, it is necessary to achieve the minimum score oh 60 points. At retaking, it is possible to reexamine a student - next to the written examination - also in oral form.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course can also be completed outside the examination period.
General note: Bb1.
Information on the extent and intensity of the course: 6 hodin KS/semestr.

• Enrolment Statistics (Winter 2012, recent)
  
• Permalink: https://is.vsfs.cz/course/vsfs/winter2012/B_DSCR