VSFS:B_ODOP Company Tax Optimization - Course Information
B_ODOP Company Tax and Levy Optimization
University of Finance and AdministrationSummer 2017
- Extent and Intensity
- 1/1. 3 credit(s). Type of Completion: z (credit).
- Teacher(s)
- Ing. Yvona Legierská, Ph.D. (lecturer)
- Guaranteed by
- Ing. Yvona Legierská, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná - Timetable of Seminar Groups
- B_ODOP/cRPH: each odd Wednesday 17:30–18:14 E305, each odd Wednesday 18:15–19:00 E305, Y. Legierská
B_ODOP/pRPH: each odd Wednesday 15:45–16:29 E305, each odd Wednesday 16:30–17:15 E305, Y. Legierská - Prerequisites
- There are no prerequisites for this course.
- Course Enrolment Limitations
- The course is offered to students of any study field.
- Course objectives
- After completion of this course the student will be able to:
handle the issue of optimizing taxes and enterprise;
practicing examples and case studies to achieve knowledge and skills and enhancing professional graduate profile;
understand the problem of optimizing income tax about the relationship of employee and employer (i.e. employment);
explain tax schemes and techniques of tax revenues from entrepreneurs and other self-employed, including links to insurance schemes and methodology of distribution of income and expenditure on collaborators;
use the information obtained in the tax corporate income to qualified orientation in particular the methodology of determining the taxable legal persons, including optimization of the tax base of the degree of depreciation of tangible and intangible assets, financial leasing, the creation of reserves and provisions and tax write-off of receivables ;
understand tax foreign relations (with respect to the relations in within the EU);
navigate in the contracts and methods to avoid international double taxation and income taxation principles non-residents and residents of the Czech Republic;
understand the mechanism of functioning of the added value of in the Czech Republic and the EU connection to the interpretation of the harmonization process undertaken within the EU;
understand the structural elements of the tax value added application of this tax in corporate practice including principles performance issues, import and export, and other important aspects of the functioning of the tax added value. - Syllabus
- First Introduction to optimization problems of taxes and enterprise;
- Second Optimizing taxes income from independent activities;
- Third Optimizing the application of tax allowances, tax allowances and tax credits;
- 4th Solution Case Study (DPS 1) from the point of view optimizing tax income of individuals; 5th Optimizing tax income tax;
- 6th Optimizing tax revenue title application tax deductible expenses;
- 7th Optimizing tax revenue title application reserves, write-offs and provisioning;
- 8th Optimization tax revenue title of the application of tax depreciation;
- 9th Solution Case Study (DPS 2) from the point of view optimization taxes corporate income tax;
- 10 Optimization of tax relations abroad;
- 11th Optimizing tax perspective the application of tax value added tax;
- 12th Intra performance and optimize its performance in the area of tax added value. Solution tax case studies (DPD 3) s ~ VAT implementation details in return added tax value.
- Literature
- required literature
- VANČUROVÁ, Alena, LÁCHOVÁ, Lenka. Daňový systém ČR 2016. Praha: VOS, 2016. 391 s. ISBN 978-80-87480-44-1.
- MARKOVÁ, Hana. Daňové zákony 2017, úplná znění platná k 1.1.2017. Praha: GRADA Publishing, a.s., 2017. 288 s. ISBN 978-80-271-9596-1.
- SOJKA, Vlastimil. Mezinárodní zdanění příjmů. 3. aktualizované a doplněné vydání. Praha: Wolters Kluwer ČR, a.s., 2013. 360 s. ISBN 978-80-7478-035-6.
- recommended literature
- VYBÍHAL, Václav a kol. Mzdové účetnictví 2016, praktický průvodce. 19. vyd. Praha: Grada Publishing, 2016. 464 s. ISBN 978-80-271-0032-3.
- GALOČÍK, Svatopluk; PAIKERT Oto. DPH 2016 výklad s příklady. 12. vydání. Praha: GRADA Publishing, a.s., 2016. 416 s. ISBN 978-80-271-0034-7.
- Teaching methods
- Lectures and exercises in full-time, controlled group consultations in combined form; minimum mandatory participation in exercises in full-time studies is 75%, the controlled group consultations in combined form 50%. Lectures using power-point presentation.Students who fail to meet the compulsory rate of attendance in may by assigned additional study obligations during the semester to an extent that will enable them to demonstrate the study results and acquired necessary for successfull completion of the course.
- Assessment methods
- Written examination in the lenght of 40 minutes. The test includes 10 questions with answers and one example. To successfully manage credit is to be achieved at least 6 correct answers and an example to correctly calculate.
- Language of instruction
- Czech
- 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: 6 hodin KS/semestr.
- Enrolment Statistics (Summer 2017, recent)
- Permalink: https://is.vsfs.cz/course/vsfs/summer2017/B_ODOP