MPF_NEPD Indirect taxes

Faculty of Economics and Administration
Autumn 2023
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Petr Valouch, Ph.D. (lecturer)
Ing. Petr Valouch, Ph.D. (seminar tutor)
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
Tue 12:00–13:50 P103, except Tue 19. 9., except Tue 7. 11.
  • Timetable of Seminar Groups:
MPF_NEPD/01: Tue 14:00–15:50 P102, except Tue 19. 9., except Tue 7. 11., P. Valouch
Prerequisites (in Czech)
! MPF_NEDA Indirect taxes
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 48 student(s).
Current registration and enrolment status: enrolled: 16/48, only registered: 0/48, only registered with preference (fields directly associated with the programme): 0/48
fields of study / plans the course is directly associated with
Course objectives
Content of the course builds on knowledge gained in basic financial accounting courses. In addition, it specifies the various issues in indirect taxes in the Czech Republic from the perspective of entrepreneurs - both personal and legal persons. Particular attention is paid to the provisions of the Law on Value Added Tax as the main indirect tax influencing businesses in the Czech Republic. An integral part of the course is also an analysis of consumer taxes and environmental taxes, their returns and their link to the accounting firms.
Learning outcomes
At the end of the course the student will be able to understand to: - VAT - consumer taxes, - Environmental taxes.
Syllabus
  • Theme Lecture plan: Week Topic 1 Legal changes in indirect taxes in the Czech Republic, the Law on VAT, its structure, the Law on consumer taxes, the Law on stabilization of public budgets, the EU Community law, the subject of VAT, tax entities, the obligation to register 2 taxable transactions and determining the place of the chargeable event, the supply of goods, services and transfer of immovable property, the taxable event and the tax liability, tax documents 3 Basis for calculating VAT tax and VAT calculation of taxable transactions, tax rates, 4 exemption from VAT to claim, even without the right to deduct VAT 5 deduction, reduction of deduction, 6 compensation, tax refunds, special tax regimes, 7 The return of VAT, comprehensive reporting, tax administration 8 Excise duty, the subject of tax payers of the tax, chargeability, various types of excise taxes, rates, calculation 9 Tax returns for excise duties and other environmental tax payers - the definition of the concept, various types of taxes, the subject of tax computations, tax returns 10 Electronic administration of indirect taxes 11 Problematic cases in the field of indirect taxes 12 News in the field of indirect taxes, outlook for the future Theme plans and content of seminars (according to weeks of instruction): 1) Introductory seminar - the method of work in seminars, assessment of conditions, • Analysis of regulation of indirect taxes in the Czech Republic, • Analysis of regulation of indirect taxation in the EU 2) The course of VAT, tax entities, the obligation of registration, practice examples • identification of performance which are not subject to VAT, • identification of transactions which are subject to VAT, • identification of subjects paying VAT, • obligation to register for VAT 3) The chargeable event and location of the taxable event for the supply of goods, services and transfer of real estate, practicing of practical examples • identification of taxable transactions, • location of the taxable event as a place where it will be granted tax • International transactions 4) Chargeable event and chargeability of tax, tax documents, practical examples • identification of the time, to which there is the obligation to grant tax • Tax documents, issue, requirements 5) Tax base for the calculation of VAT and VAT calculation of taxable transactions, the tax rate, practicing of practical examples • calculation of the tax base of taxable transactions, • determining the rate of taxation • calculation of the tax liability 6) The exemption from VAT to claim, even without the right to deduct VAT, practicing of practical examples, • identification of transactions which are exempt without the right to deduct, • identification of transactions which are exempt entitled to deduct, • the conditions for exemption, • the impact of these transactions to return to the VAT 7) deduction, reduction of deduction, offset the tax practice of practical examples, • identification of conditions for the possibility of claiming a deduction, • reduction in the deduction of the obligation, • compensation tax 8) Recovery of taxes, special tax regimes, practicing of practical examples, • identification of conditions and subjects, which can be returned to duty, • application of specific procedures for the calculation of tax liability 9) The return of the VAT, the summary report, the administration of the tax practice of practical examples, • compilation of tax returns for VAT, • comprehensive reporting 10) Consumer taxes, the subject of tax payers of the tax, chargeability, practicing of practical examples, • identification of payers of excise duties, • the obligation to grant tax • identification of the subject of tax exemptions 11) The various types of consumer taxes, tariffs, calculations, practical examples, • calculation of consumer tax on mineral oils, • calculation of consumer tax on alcohol, • calculation of consumer tax on beer, • calculation of consumer tax on wine and intermediate products, • calculation of consumer tax on tobacco products Tax returns for consumer tax and other payers, practicing of practical examples, • compilation of tax returns for excise duties, 12) Environmental taxes - definition of the concept, various types of taxes, the subject of tax computations, tax returns, summary • calculation of the various environmental taxes, • drawing up tax return to individual environmental taxes
Literature
    required literature
  • Daňové zákony - aktuálního roku
  • KUNEŠ, Zdeněk, Pavla POLANSKÁ, Oto PAIKERT and Svatopluk GALOČÍK. DPH 2023: výklad s příklady. Devatenácté vydání. Praha: Grada Publishing, 2023, 464 stran. ISBN 9788027139835. URL info
  • Zákon o dani z přidané hodnoty : komentář. Edited by Monika Novotná - Václav Olšanský. Vydání první. V Praze: C.H. Beck, 2021, xix, 791. ISBN 9788074008269. info
  • Zákon o spotřebních daních : komentář. Edited by Bohumila Kotenová - Petra Petrová - Milan Tomíček. 2., aktualizované vydání. Praha: Wolters Kluwer, 2015, xxxiii, 68. ISBN 9788074788833. info
  • SVÁTKOVÁ, Slavomíra. Spotřební a ekologické daně v České republice. 1. vyd. Praha: Wolters Kluwer ČR, 2009, 300 s. ISBN 9788073574437. info
    recommended literature
  • VOLKOVÁ, Jana and Veronika TOMANOVÁ. Kontrolní hlášení 2016 : výklad s příklady : praktický průvodce novým hlášením. 1. vydání. Praha: Vox, 2016, 80 stran. ISBN 9788087480427. info
  • Zákon o spotřebních daních s komentářem : k 1.4.2010. Edited by Ivo Šulc. 3. aktualiz. vyd. Olomouc: ANAG, 2010, 407 s. ISBN 9788072636082. info
  • GALOČÍK, Svatopluk and Josef JELÍNEK. Intrastat a DPH v příkladech. 2. aktualiz. vyd. Praha: Grada, 2009, 112 s. ISBN 9788024730738. URL info
Teaching methods
Lectures and seminars. If online teaching is necessary, lectures will be held using online study tools and seminars via MS Teams.
Assessment methods
1. Examination is a written test (if online exam is necessary, IS online tools are used). • A condition of successful completion of examination test is to achieve at least 60 %. This test will include several theoretical questions and a comprehensive treatment of accounting-tax example, with the aim of calculating the taxable amount and calculating the tax liability the business entity. The maximum achievable score is 30, the minimum for the test is 18 points. For the evaluation of students, the following scale is used: A 28 - 30 p. B 25 - 27 p. C 23 - 24 p. D 21 - 22 p. E 18 - 20 p. F less than 18 p. "Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination." If the student wants to study this course at the time of his trip abroad, he will enroll in this course in the combined form and will proceed according to the rules stated in the interactive syllabus of the subject in the combined form.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
The course is also listed under the following terms Autumn 2021, Autumn 2022, Autumn 2024.
  • Enrolment Statistics (Autumn 2023, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2023/MPF_NEPD