Direct Taxes A

Type of study	Bachelor
Language of instruction	Czech
Code	117-0034/02
Abbreviation	PDA
Course title	Direct Taxes A
Credits	5
Coordinating department	Department of Accounting and Taxes
Course coordinator	doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.

Subject syllabus

Framework syllabus of lectures:
1. Direct taxes in the tax system of the Czech Republic.
2. Tax base, non-taxable parts of the tax base, deductible items from the tax base, tax reliefs, tax credit, tax rate, tax and tax return.
3. Personal income tax - taxation of dependent activity
4. Personal income tax - taxation of independent activity
5., 6., 7. Corporate Income Tax (legal framework, subject to tax and taxpayers, tax exemption, tax base, tax rate and tax return).
8. Road tax
9. Real estate tax - tax on land
10. Real estate tax - tax on buildings and units
11. Depreciation of fixed assets
12. Tax on gambling
13. Continuous examples from business practice

Literature

JAMES, Simon and Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 18th ed. Birmingham: Fiscal Publications, 2018. 326 p. ISBN 978-1-906-201-42-5.
ŠIROKÝ, Jan, STŘÍLKOVÁ, Regína a Michal KRAJŇÁK. Trend, Development, Role and Importance of Corporate Taxes in the EU. Brno: CERM, 2016. 109 s. ISBN 978-80-7204-940-0.

Advised literature

THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-138-18339-1.

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