| Course Unit Code | 117-0040/01 |
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| Number of ECTS Credits Allocated | 4 ECTS credits |
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| Type of Course Unit * | Choice-compulsory |
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| Level of Course Unit * | First Cycle |
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| Year of Study * | Third Year |
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| Semester when the Course Unit is delivered | Summer Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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| Name of Lecturer(s) | Personal ID | Name |
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| HAK30 | Ing. Jana Hakalová, Ph.D. |
| Summary |
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| 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. |
| Learning Outcomes of the Course Unit |
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1. To explain the basic principles, the manner of governance of tax evidence
and technical terminology.
2. To describe the conducting of the cash book and suplementary ledgers.
3. To clarify the specific procedures in conducting the tax evidence.
4. To solve the case studies and tests.
5. To explain the transformation process from tax evidence to accounting. |
| Course Contents |
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1. Explanation of the basic concepts of trade law (trade, general and special conditions for running a business division of trades, business license and its scope, the responsible representatives of business and other terms).
2. Method of tax accounting income and expenditure of individuals
- Records of income and expenditure tax,
- Records of non-tax revenue and expenditure,
- Specific instances of non VAT registration and VAT.
3. Management of extra books
- Book debts and liabilities,
- Book (cards) of intangible assets,
- Paper (cards) of tangible assets,
- Book (operational records) retail property,
- Paper stock (card stock),
- Log book records,
- Cards reserves and accruals,
- Book for recording of valuables,
- Paper (card) for recording financial assets,
- And other auxiliary books.
4. Procedure for closing records and extra books at the end of the reporting period
- closing adjustment of income tax,
- closing adjustment of tax expenditures.
5. Compilation of tax registration
- Statement of assets and liabilities,
- Statement of income and expenditure.
6. Tax returns for taxable personal income.
7. Meaning and development of internal guidelines.
8. To transition from a tax accounting business accounting.
9. And other current tax issues. |
| Recommended or Required Reading |
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| Required Reading: |
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| THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4. |
DUŠEK, Jiří a SEDLÁČEK, Jaroslav. Daňová evidence podnikatelů 2023. 20. vyd. Praha: Grada Publishing, 2023. 152 s. ISBN 978-80-271-3986-6.
HAKALOVÁ, Jana, Yvetta PŠENKOVÁ a Šárka KRYŠKOVÁ. Daňová evidence podnikatelů a jednoduché účetnictví neziskových subjektů. 3. vyd. Praha: Wolters Kluver ČR. 2021. 176 s. ISBN 978-80-7676-024-0.
SHOME, Parthasarath. Taxation History, Theory, Law and Administration. Cham: Springer, 2021. 504 p. ISBN 978-3-030-68213-2. |
| Recommended Reading: |
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| 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. |
HAKALOVÁ, Jana a Yvetta PŠENKOVÁ. Daňová evidence. Teorie a praxe. 2. vyd. Praha: Wolters Kluwer ČR, 2019. 128 s. ISBN 978-80-7598-239-1.
VANČUROVÁ, Alena a ZÍDKOVÁ, Hana. Daňový systém ČR 2022. 16. vyd. Praha: Wolters Kluwer ČR, 2022. 364 s. ISBN 978-80-7676-362-3.
VYCHOPEŇ, Jiří. Daň z příjmů 2023. 19. vyd. Praha: Wolters Kluwer ČR, 2023. 564 s. ISBN 978-80-7676-467-5. |
| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Exercises evaluation and Examination | Credit and Examination | 100 (100) | 51 |
| Exercises evaluation | Credit | 40 | 21 |
| Examination | Examination | 60 | 30 |