| Course Unit Code | 117-0045/02 |
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| Number of ECTS Credits Allocated | 4 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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| PS150 | Ing. Yvetta Pšenková, Ph.D. |
| KRA601 | doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M. |
| Summary |
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| The aim of the course is to familiarise master's degree students with accounting and tax issues of payroll accounting, personal income tax from dependent activity including insurance in accounting entities and its linkage to the current legislation in the Czech Republic, furthermore, to solve and analyze specific accounting procedures for direct and indirect taxes. |
| Learning Outcomes of the Course Unit |
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1. To orient in fundamental legislation
2. To solve and analyse the specific processes in direct and indirect taxes accounting.
3. To solve and analyse the specific processes in health and social insurance calculation.
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| Course Contents |
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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
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| Recommended or Required Reading |
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| Required Reading: |
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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.
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ELLIOTT, Barry and Jamie ELLIOTT. Financial Accounting and Reporting. 20th ed. Harlow: Pearson, 2022. 832 p. ISBN 978-1-292-39980-5.
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.
MARKOVÁ, Hana. Daňové zákony 2024. Praha: Grada, 2024. 336 s. ISBN 978-80-271-5243-8.
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| Recommended Reading: |
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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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KOLEKTIV AUTORŮ. Abeceda mzdové účetní 2024. 34. vyd. Olomouc: ANAG, 2024. 751 s. ISBN 978-80-7554-404-9.
KRAJŇÁK, Michal. Daň z příjmů fyzických osob v České republice. Brno: CERM, 2022. 100 s. ISBN 978-80-7623-086-6.
ŽENÍŠKOVÁ, Marta. Pojistné na sociální zabezpečení zaměstnavatelů, zaměstnanců, OSVČ, dobrovolně důchodově pojištěných s komentářem a příklady. 10. vyd. Olomouc: ANAG, 2023. 191 s. ISBN 978-80-7554-385-1. |
| 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 | 30 | 16 |
| Examination | Examination | 70 | 35 |