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Terminated in academic year 2016/2017

Direct Taxes B

Type of study Bachelor
Language of instruction Czech
Code 117-0035/01
Abbreviation PDB
Course title Direct Taxes B
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.

Subject syllabus

1.Introduction - credits and testing organization, organization of studies, literature, basic tax concepts, taxation of personal income - defining the taxpayers,
2.Tax course, tax exempt income
3.The tax base, tax losses, tax-free amount, calculation tax
4.Tax sub-bases - income from employment, income and exempt income not subject to tax, advance tax calculation,
5.Tax sub-bases - income from business, income from self-employment activities, methods of implementation costs, the minimum tax base, tax provided lump sum
6.Tax sub-bases - income from capital, rental income,
7.Tax sub-bases - Other income, calculate tax - deductible items, the tax rate, tax credits, a separate tax base, tax separate tax base
8.Tax return of personal income, tax return types and filling, filing tax returns, tax deposits, tax adjustments and additional return
9.Corporate tax, tax-payers' definition, the tax period, subject of tax exempt income
10.Tax base - the tax base of enterprises, establishment of tax base for non-profit organizations, tax rate, tax credit
11.Tax return directly to corporate, filing tax returns, advance tax, income taxed at special rate tax
12.Property - repairs and maintenance, technical improvements
13.Property - depreciation, reserves for repairs
14.Property - operational leasing, financial leasing, rent

Literature

JAMES, Simon and Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 17th ed. Birmingham: Fiscal Publications, 2017. 326 p. ISBN 978-1-906201-35-7.
THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4.

Advised literature

OATS, L., A. MILLER and E. MULLIGAN. Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1.
TUOMALA, Matti. Optimal Redistributive Taxation. Oxford: Oxford University Press, 2016. 487 p. ISBN 978-0-19-875341-4.