PVDASYII Taxation System

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
1/1/0. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Jarmila Zaviačičová (lecturer)
Ing. Jarmila Zaviačičová (seminar tutor)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Lenka Jílková
Timetable
Thu 8:30–10:05 P201
  • Timetable of Seminar Groups:
PVDASYII/1: Thu 13:45–14:30 P103, J. Zaviačičová
PVDASYII/2: Thu 14:35–15:20 P103, J. Zaviačičová
Prerequisites
PVDASY Taxation System
The prerequisite for this course is the completion of the Taxation System course, or a similar course at another university.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 62 student(s).
Current registration and enrolment status: enrolled: 0/62, only registered: 0/62, only registered with preference (fields directly associated with the programme): 0/62
fields of study / plans the course is directly associated with
Course objectives
This is a follow-up course of the course Taxation System. It expands the students’ understanding of the taxation system in the Czech Republic, mainly in the field of income taxes and value added tax. At the end of the course the students will:
have acquired more theoretical information on and practical knowledge of the field of tax law; be able to get oriented in tax regulations and they will reach such a level of theoretical and practical knowledge that they will be able to solve not only basic standard problems but also more complex cases, including filling in tax forms; achieve a level of knowledge of this field which will become a good starting point for practical application of income tax and value added tax regulations in companies or even for passing the exam on tax consultancy.
Syllabus
  • 1. Introduction.
  • DIRECT TAXES:
  • 2. Family-business tax. Division of tax base of the income tax.
  • 3. Taxation of businesses.
  • 4. Determining the tax base in specific cases. Income tax examples.
  • INDIRECT TAXES:
  • 5. Value added tax in the Czech Republic. Tax base and the calculation of value added tax in specific situations.
  • 6. The claim of VAT deduction at input. Applying VAT in selected areas. Value added tax examples.
Literature
  • Zákon č. 235/2004 Sb., o dani z přidané hodnoty, v plat. znění
  • Zákon č. 586/1992 Sb., o daních z příjmů, v plat. znění
  • VANČUROVÁ, Alena and Lenka LÁCHOVÁ. Daňový systém ČR 2008, aneb, Učebnice daňového práva. 9,. aktualiz. vyd. Praha: Vox, 2008, 319 s. ISBN 9788086324722. info
Assessment methods
The lessons take the form of lectures and seminars that are divided into two-hour blocks.
At the end of the course, students obtain a credit. The requirements for granting a credit include: the elaboration of a taxation study + a seminar paper. The pass mark for obtaining the credit is the evaluation reaching at least 60% of the maximum score.
Important information! If students commit a prohibited act, such as using various forbidden tools, cribbing, taking out any part of the exam or any other cheating, the teacher is allowed to interrupt an exam and to grade a student with F, FF or FFF according to the seriousness of the offence. The mentioned procedure relates to all the activities that are included in the final evaluation of the course (seminar work, essays, tests etc.).
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: prerekvizity pro podzim 2007 PVDAJS, podzim 2008 PVDASY.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF
The course is also listed under the following terms Autumn 2007.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/PVDASYII