| Course Unit Code | 117-0041/01 |
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| Number of ECTS Credits Allocated | 5 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | Second Cycle |
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| Year of Study * | First 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. |
| BIE0019 | doc. Ing. Alžbeta Bieliková, PhD. |
| Summary |
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Deepening knowledge of income tax and legal persons and its practical application. Deepening knowledge of property tax.
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| Learning Outcomes of the Course Unit |
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1. Improve basic knowledge of taxation of individuals.
2. Improve basic knowledge of corporate taxation.
3. Improve basic knowledge of property tax.
4. Explain taxation in specific cases.
5. Solve the case study.
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| Course Contents |
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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
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| Recommended or Required Reading |
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| Required Reading: |
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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. |
DVOŘÁKOVÁ, Veronika. Daň z příjmů společnosti s ručením omezeným: ve vazbě na účetnictví a judikaturu. Olomouc: ANAG, 2018. 183 s. ISBN 978-80-7554-125-3.
PELECH, Petr a Iva RINDOVÁ. Zdanění mezd, platů a ostatních příjmů ze závislé činnosti v roce 2018. 26. vyd. Olomouc: ANAG, 2018. 392 s. ISBN 978-80-7554-114-7.
PELECH, Petr a Vladimír PELC. Daně z příjmů s komentářem 2018. 17. vyd. Olomouc: ANAG, 2018. 832 s. ISBN 978-80-7554-144-4. |
| 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.
TUOMALA, Matti. Optimal Redistributive Taxation. Oxford: Oxford University Press, 2016. 487 p. ISBN 978-0-19-875341-4. |
PILAŘOVÁ, Ivana. Účetní a daňové případy řešené v s. r. o. 6. vyd. Praha: Wolters Kluwer ČR, 2018. 197 s. ISBN 978-80-7598-022-9.
SKÁLOVÁ, Jana. Daně v účetnictví. Praha: Wolters Kluwer ČR, 2017. 180 s. ISBN 978-80-7552-832-2.
ŠIROKÝ, Jan. Daně v Evropské unii. 7. vyd. Praha: Leges, 2018. 384 s. ISBN 978-80-7502-274-5.
VYCHOPEŇ, Jiří. Daň z příjmů 2018. 14. vyd. Praha: Wolters Kluwer ČR, 2018. 545 s. ISBN 978-80-7598-019-9.
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| 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 (40) | 21 |
| Zápočet | Written test | 40 | 21 |
| Examination | Examination | 60 | 30 |