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Tax Evidence

* Exchange students do not have to consider this information when selecting suitable courses for an exchange stay.

Course Unit Code117-0040/04
Number of ECTS Credits Allocated5 ECTS credits
Type of Course Unit *Compulsory
Level of Course Unit *First Cycle
Year of Study *Second Year
Semester when the Course Unit is deliveredWinter Semester
Mode of DeliveryFace-to-face
Language of InstructionCzech
Prerequisites and Co-Requisites Course succeeds to compulsory courses of previous semester
Name of Lecturer(s)Personal IDName
PS150Ing. Yvetta Pšenková, Ph.D.
HAK30Ing. Jana Hakalová, Ph.D.
Summary
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
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
Framework syllabus of lectures:
1. Explanation of the basic terms of the Business Act (trade, general and special conditions of trade, categorization of trade, trade license and its scope, competent representative, establishment, conditions for obtaining of trade license, keeping of tax evidence and accounting, accounting advising, etc.).
2. Methods of keeping tax evidence of incomes and expenditures.
3. Evidence of tax incomes and expenditures according to the Income Tax Act.
4. Evidence of non-tax incomes and expenditures according to the Income Tax Act.
5. Specific cases of non VAT payers and VAT payers.
6. Keeping of auxiliary books and their requirements.
7. The book of receivables and book of debts, book (cards) of intangible fixed assets, book (cards) of tangible fixed assets, book (operative records) of a short term assets.
8. Inventory book (stock cards), journey log, provisions and accruals cards, book for records of vouchers, payroll records and other auxiliary books.
9. Procedure for closing of books at the end of the tax period.
10. Closing adjustment of incomes and expenditures and income tax return by individuals.
11. Statements in tax evidence - statement of assets and liabilities and statement of incomes and expenditures.
12. Importance and creation of internal guidelines.
13. The process of transition from tax evidence of incomes and expenditures of individuals to accounting.
Recommended or Required Reading
Required Reading:
THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4.
DUŠEK, Jiří a Jaroslav SEDLÁČEK. Daňová evidence podnikatelů 2022. 19. vyd. Praha: Grada Publishing, 2022. 152 s. ISBN 978-80-271-3593-6.
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:
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. Praha: Wolters Kluwer ČR, 2016. 128 s. ISBN 978-80-7552-239-9.
SKÁLOVÁ, Jana. Daně v účetnictví. 2. vyd. Praha: Wolters Kluwer ČR, 2022. 220 s. ISBN 978-80-7676-344-9.
VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2018. 14. vyd. Praha: 1. VOX, 2018. 404 s. ISBN 978-80-87480-63-2.

Planned learning activities and teaching methods
Lectures, Tutorials
Assesment methods and criteria
Task TitleTask TypeMaximum Number of Points
(Act. for Subtasks)
Minimum Number of Points for Task Passing
Credit and ExaminationCredit and Examination100 (100)51
        CreditCredit40 21
        ExaminationExamination60 30