Ukončeno v akademickém roce 2021/2022

Accounting and Taxes of an Individual Entrepreneur

Type of study	Bachelor
Language of instruction	Czech
Code	117-0036/01
Abbreviation	UDIP
Course title	Accounting and Taxes of an Individual Entrepreneur
Credits	4
Coordinating department	Department of Accounting and Taxes
Course coordinator	Ing. Yvetta Pšenková, Ph.D.

Osnova předmětu

Lectures are focused on the flolowing issues:
- Accounting Legislation of Soles Proprietor
- Abridged format of accounting
- Health insurance of Soles Proprietor
- Social insurance of Soles Proprietor

Povinná literatura

AGIANNI, Vasiliki et all, eds. European Tax Handbook 2022. 33nd ed. Amsterdam: IBFD, 2022. 1383 p. ISBN 978-90-8722-760-9.
TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 1, Introduction to European VAT. Amsterdam: IBFD, 2021. ISBN 978-90-8722-680-0.
TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 2, Integrated texts of the VAT directives and the former sixth VAT directives. Amsterdam: IBFD, 2021. ISBN 978-90-8722-681-7.

Doporučená literatura

ŠIROKÝ, J., K. KRZIKALLOVÁ a M. KRAJŇÁK Trend, Development, Role and Importance of Personal Income Tax in the EU. Brno: CERM, 2020. 116 s. ISBN 978-80-7623-037-8.
TERRA, Ben a Julie KAJUS. A guide to the European VAT directives. Volume 1, Introduction to European VAT. Amsterdam: IBFD, 2021. ISBN 978-90-8722-680-0.

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