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Terminated in academic year 2019/2020

Income taxes C

Type of study Follow-up Master
Language of instruction Czech
Code 117-0041/01
Abbreviation PDC
Course title Income taxes C
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator doc. Ing. Alžbeta Bieliková, PhD.

Subject syllabus

1.Introduction - Organization Studies, Literature, concise repetition foundations for personal income tax
2.Taxation of personal income - income from business and other self-employment activities, collaborators, business associations provided a lump sum tax
3. Personal income tax - adjustment of the tax base - termination, the transition between the tax and accounting records, a change in the way of expenditures
4. Personal income tax - the specific problems of taxation of income from employment, tax, advance tax, annual tax settlement advances, income from abroad
5. Personal income tax - the specific problems of taxation of other types of income - rent, capital
6. The determination of the tax liability of individuals - non-taxable amounts and deductible items, tax calculation, tax abatements
7. Corporate income tax rates - a brief repetition of the foundations of corporate tax, subject to tax, income tax exempt
8. Corporate income tax - The amount of the tax base - items decreasing and increasing profit, items not included in the tax base
9. Expenses (costs) incurred to generate, assure and maintain income and expenses (costs) that do not reduce the tax base
10. Determination of tax liability of legal persons - tax deductions, tax calculation, tax abatements, tax on separate tax base
11. Property taxes - property tax
12. Property taxes - road tax
13. Property taxes - inheritance tax, gift tax and real estate transfer

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.