B_ODOP Company Tax and Levy Optimization

University of Finance and Administration
Summer 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.
The course is also listed under the following terms summer 2012, Summer 2013, Summer 2014, Summer 2015, Summer 2016, Summer 2018, Summer 2019.
  • Enrolment Statistics (Summer 2017, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2017/B_ODOP