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Terminated in academic year 2012/2013

Tax Consulting

Type of study Follow-up Master
Language of instruction Czech
Code 117-0322/02
Abbreviation DP
Course title Tax Consulting
Credits 3
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Zuzana Rylová, Ph.D.

Subject syllabus

1. Introduction to tax consulting organization studies literature, the basic tax concepts, professional tax advisor, tax law advice
2. Practical examples - ACT
3. Chamber of tax advisers, KDP ČR, statutes, disciplinary procedure, Test Procedure
4. Practical examples - real estate tax
5. Providing tax advice, a test of the rights and obligations of Tax Advisor
6. Practical examples - the inheritance tax, gift and transfer of property, consumer tax
7. Legal relations, which enter into a tax advisor, insurance tax
Advisers
8. Practical examples - the tax on personal income
9. Entities providing tax advice in the Czech Republic, representing clients before tax authorities, court, tax deferrals
10.Practical examples - the tax on corporate income
11.Accounts inspection, background checks for the processing of tax returns processing and submission of tax returns
12.Practical examples - VAT
13.Current practice of tax advisory in the CR
14.Practical examples - Accounting

Literature

BENDA, Václav a Ladislav PITNER. Daň z přidané hodnoty s komentářem k 1. 4. 2012. 7. vyd. Olomouc: ANAG, 2012. 512 s. ISBN 978-80-7263-741-6.
PELECH, Petr a Vladimír PELC. Daně z příjmů: s komentářem 2012. 12. vyd. Olomouc: ANAG, 2012. 1 079 s. ISBN 978-80-7263-742-3.

Advised literature

JANOUŠEK, Karel. Daň silniční s komentářem 2010. 3. vyd. Olomouc: ANAG, 2010. 136 s. ISBN 978-80-7263-587-0.
KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem 2011. 1. vyd. Olomouc: ANAG, 2010. 960 s. ISBN 978-80-7263-616-7.
SVÁTKOVÁ, Slavomíra. Spotřební a ekologické daně v České republice. 1. vyd. Praha: Wolters Kluwer ČR, 2009. 468 s. ISBN 978-80-7357-443-7.