BKF_DAEV Tax evidence

Faculty of Economics and Administration
Autumn 2022
Extent and Intensity
0/0/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Josef Nešleha (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer)
Guaranteed by
Ing. Petr Valouch, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Supplier department: Department of Finance – Faculty of Economics and Administration
Timetable
Fri 7. 10. 16:00–19:50 P302b, Fri 21. 10. 16:00–19:50 P304, Sat 12. 11. 12:00–15:50 P403
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The course aims to provide students with an overview of the essential legal obligations associated with keeping tax evidence, determining income tax for the needs of self-employed, communicating with tax administrators and calculating social security and health insurance contributions of self-employed.
Learning outcomes
At the end of the course, a student should be able to:
1. discuss the personal income tax and to determine the tax liability of self-employed persons;
2. understand the legal obligations of self-employed persons in the field of health and social insurance, to calculate contributions and to fill in surveys of income and expenses of self-employed;
3. keep tax evidence;
4. apply travel allowances for the needs of self-employed;
5. understand the basic institutes of tax administration and communication with tax administrators, health and social insurance institutions.
Syllabus
  • Tutorial 1:
  • A. Introduction; tax liabilities of self-employed; personal income taxation; travel allowances – practical applications;
  • B. tax administration – fundamental institutes;
  • Tutorial 2:
  • A. calculation of personal income tax liability of self-employed persons;
  • B. keeping tax evidence – practical applications;
  • Tutorial 3:
  • A. social and health insurance of self-employed persons – theoretical background;
  • B. social and health insurance of self-employed persons – case studies; surveys of income and expenses of self-employed.
Literature
    required literature
  • Pojistné zákony v oblasti zdravotního a sociálního pojištění, ve znění pozdějších předpisů
  • Zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů
  • Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů
  • Zákon č. 262/2006 Sb., zákoník práce, ve znění pozdějších předpisů
  • PILÁTOVÁ, Jana. Daňová evidence : komplexní řešení problematiky daňové evidence pro OSVČ. 13. aktualizované vydání. Olomouc: Anag, 2022, 351 stran. ISBN 9788075543561. info
  • PFEILEROVÁ, Jaroslava. Cestovní náhrady podle zákoníku práce : praktický průvodce : 2021 : aktuální informace ve vazbě na novelu zákoníku práce, mezinárodní vysílání zaměstnanců, související daňové dopady v ČR i v zahraničí a nárok na cestovní náh. 3. aktualizované vydání. Olomouc: Anag, 2021, 231 stran. ISBN 9788075542984. info
  • DUŠEK, Jiří and Jaroslav SEDLÁČEK. Daňová evidence podnikatelů 2020. Sedmnácté vydání. Praha: Grada Publishing, 2020, 144 stran. ISBN 9788027110353. URL info
    recommended literature
  • HNÁTEK, Miloslav. Daňové a nedaňové náklady. 3. rozšířené vydání. Praha: Esap, 2020, 289 stran. ISBN 9788090739826. info
  • HNÁTEK, Miloslav. Zcela legální daňové triky : pro podnikatele, svobodná povolání, pronajímatele, zaměstnance, studenty, seniory : více vědět, více získat. 4. rozšířené vydání. Praha: Esap, 2020, 253 stran. ISBN 9788090739819. info
Teaching methods
Theoretically and practically oriented tutorials with an emphasis on the active approach of students. Study of recommended literature and related legal regulations. Processing POT(s).
Assessment methods
During the semester, students must prepare and submit the assigned POTs. Up to 60 points can be earned for completed POTs. The course concludes with a written exam, from which students can earn up to 40 additional points. The following grading scale applies to the final grade: A <92-100); B <84-91); C <76-83); D <68-75); E <60-67); F less than 60 points. Any copying, recording, or taking of tests, use of unauthorized aids as well as communication devices, or other interference with the objectivity of the examination (credit) will be considered a failure to meet the requirements for completion of the course and a gross violation of course regulations. As a result, the instructor will close the examination (credit) with a grade of "F" in the IS and the Dean may initiate disciplinary proceedings, which may result in termination of studies.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on the extent and intensity of the course: tutorial 12 hodin.
The course is also listed under the following terms Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2022, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2022/BKF_DAEV