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Terminated in academic year 2021/2022

Taxes, salaries and insurance

Type of study Follow-up Master
Language of instruction Czech
Code 117-0445/01
Abbreviation DMP
Course title Taxes, salaries and insurance
Credits 4
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Yvetta Pšenková, Ph.D.

Subject syllabus

Lectures are focused on the following issues:
- Tax legislation in the Czech Republic
- Accounting for income taxes
- Wages accounting
- VAT accounting
- Accounting for other taxes
- Health and social insurance

Literature

PARTHASARATHI, Shome. Taxation History, Theory, Law and Administration. Weitzerla: Springer, 2021. 504 s. ISBN 978-30-3068-213-2 .
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.

Advised literature

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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