Tax Evidence
| Language of instruction | čeština |
|---|---|
| Code | 117-0040 |
| Abbreviation | DE |
| Course title | Tax Evidence |
| Coordinating department | Department of Accounting and Taxes |
| Course coordinator | Ing. Jana Hakalová, Ph.D. |
Summary
The aim of the course is to familiarise students with issue of keeping tax evidence of income and expenditures and assets and debts of businesses entities according to the Income Tax Act, as amended.
Literature
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.