Taxes, salaries and insurance

Type of study	Follow-up Master
Language of instruction	Czech
Code	117-0045/01
Abbreviation	DMP
Course title	Taxes, salaries and insurance
Credits	4
Coordinating department	Department of Accounting and Taxes
Course coordinator	Ing. Yvetta Pšenková, Ph.D.

Osnova předmětu

1. Tax legislation in the Czech Republic and its relation to the accounting system of entrepreneurs.
2. The issue of payroll accounting.
3. Accounting and calculation of personal income tax from dependent activity in case of employees, members of business corporations.
4. Accounting and calculation of social security contributions of employees and members of business corporations.
5. Accounting and calculation of health insurance contributions of employees and members of business corporations.
6. Accounting and calculation of social security contributions of self-employed persons-main person.
7. Accounting and calculation of social security contributions of self-employed persons-secondary person.
8. Accounting and calculation of health insurance contributions of self-employed persons-main person.
9. Accounting and calculation of health insurance contributions of self-employed persons-secondary person.
10. Corporate income tax.
11. Road tax.
12. Other property taxes.
13. Accounting of indirect taxes-VAT.
14. Accounting for indirect taxes-Excise tax.

Povinná literatura

PARTHASARATHI, Shome. Taxation History, Theory, Law and Administration. Weitzerla: Springer, 2021. 504 s. .
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

AGIANNI, Vasiliki et al., ed. European Tax Handbook 2022. 33nd ed. Amsterdam: IBFD, 2022. 1383 p. ISBN 978-90-8722-760-9.
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.

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