MPF_PRID Direct taxes

Faculty of Economics and Administration
Spring 2025
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
In-person direct teaching
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
Wed 14:00–15:50 P106, except Wed 2. 4.
  • Timetable of Seminar Groups:
MPF_PRID/01: Wed 12:00–13:50 P303, except Wed 2. 4., P. Valouch
Prerequisites (in Czech)
! MPF_PRDA Direct taxes
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 80 student(s).
Current registration and enrolment status: enrolled: 47/80, only registered: 0/80
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 of direct taxation in the Czech Republic from the perspective of entrepreneurs - both physical and legal persons. Particular attention is paid to the provisions of the Income Tax Act as the main direct tax influencing business in the Czech Republic. An integral part of the course is also analysis of social and health insurance and other direct taxes (road, property), their reporting and their link to the accounting.
Learning outcomes
At the end of this course the student will be able to understand to:
- Income tax of physical and legal persons,
- Health and social insurance,
- Property taxes.
Syllabus
  • Thematic Plan of Lectures
  • Weekly Topics:
  • 1. Legal framework of direct taxes in the Czech Republic: tax system, Income Tax Act, its structure, taxable income, tax-exempt income, taxation of income from employment, advance and withholding tax, annual tax settlement.
  • 2. Legal regulation of health and social insurance in the Czech Republic and the EU: taxpayers, rates, deadlines, reporting.
  • 3. Taxation of income from business and other self-employed activities: income distribution among cooperating persons, tax records. Tax-deductible expenses (costs), tax (accounting) depreciation, non-deductible expenses. Taxation of income from capital assets, rental income, and other income; corporate income tax and its differences from personal income tax.
  • 4. Acquisitions, mergers, and their tax implications. Transfer pricing and associated risks.
  • 5. Taxation of international income, double taxation treaties, personal and corporate income tax returns. Deductible items for research and development, investment incentives. International tax planning and future prospects.
  • 6. Road tax: structure of the law, tax returns. Real estate tax: structure of the law, tax returns.
  • ________________________________________ Seminars
  • 1. Introductory Seminar
  • • Seminar methodology and assessment criteria
  • • Analysis of income tax regulation in the Czech Republic
  • • Tax-exempt income – practical examples
  • 2. Taxation of Employment Income
  • • Advance and withholding tax
  • • Annual tax settlement – practical exercises
  • • Taxation with signed vs. unsigned taxpayer declarations
  • 3. Health and Social Insurance
  • • Taxpayers, rates
  • • Calculation system and exceptions
  • • Reporting
  • • Comparison between the Czech Republic and EU member states
  • 4. Taxation of Business and Self-Employment Income
  • • Income from business and other self-employment
  • • Flat-rate tax
  • • Income distribution among cooperating persons – analysis of options
  • • Tax records
  • 5. Tax-Deductible Expenses
  • • Identification under the Income Tax Act
  • • Methods of recording expenses
  • • Lump-sum vs. individual expenses – practical exercises
  • 6. Tax (Accounting) Depreciation
  • • Calculation and application of accounting depreciation
  • • Calculation and documentation of tax depreciation
  • • Non-deductible expenses – identification and application
  • 7. Taxation of Capital Assets, Rental Income, and Other Income
  • • Taxation of capital income
  • • Taxation of rental income and related expenses
  • • Taxation of other income – practical exercises
  • 8. Corporate Income Tax
  • • Differences from personal income tax
  • • Exemptions
  • • Corporate tax accounting – practical exercises
  • 9. Acquisitions, Mergers, and Transfer Pricing
  • • Tax implications of acquisitions and mergers
  • • Use of transfer pricing in income taxation – practical exercises
  • 10. International Income Taxation
  • • Determination of tax residency
  • • Double taxation treaties
  • • International taxation techniques – practical exercises
  • 11. Tax Returns for Personal and Corporate Income Tax
  • • Preparation of personal income tax returns
  • • Preparation of corporate income tax returns
  • 12. Road and Real Estate Tax
  • • Road tax – structure and return preparation
  • • Real estate tax – structure and return preparation
Literature
    required literature
  • Daňové zákony - aktuálního roku
  • HNÁTEK, Miloslav. Daňové a nedaňové náklady. 8. aktualizované vydání. Praha: ESAP s.r.o., 2025, 329 stran. ISBN 9788090880146. info
  • DUŠEK, Jiří and Jaroslav SEDLÁČEK. Daňová evidence podnikatelů 2024. 21. vydání. Praha: GRADA Publishing a.s., 2024, 152 pp. ISBN 978-80-271-5240-7. info
  • SUCHAN, Stanislav. Daňový profík : daň z nemovitých věcí. Vydání první. Jihlava: SM tax, 2023, 161 stran. ISBN 9788090849891. info
  • Daně z příjmů : s komentářem 2020 : zákon č. 586/1992 Sb., o daních z příjmů, s komentářem, účinný pro rok 2020, komentář reaguje na zákony přijaté a rozhodnutí MF vydaná k dani z příjmů v rámci opatření v souvislosti s nák. Edited by Vladimír Pelc - Petr Pelech. 18. aktualizované vydání. Olomouc: Anag, 2020, 838 stran. ISBN 9788075542779. info
    recommended literature
  • HNÁTEK, Miloslav. Zcela legální daňové triky 2023 : pro podnikatele, svobodná povolání, pronajímatele, zaměstnance, studenty, seniory : více vědět, více získat. 7. aktualizované vydání. Praha: Esap, 2023, 267 stran. ISBN 9788090739888. info
  • Komentář k majetkovým daním, dani silniční a dani spotřební s příklady : 2020 : daň z nemovitých věcí, daň z nabytí nemovitých věcí, daň silniční, daň spotřební. Edited by Jana Procházková - Věra Engelmannová - Martin Mikuš - Václav Pik. 5. aktualizované a rozší. Bohuňovice: Účetní-portál.cz, 2020, 475 stran. ISBN 9788088128601. info
  • SKÁLA, Milan. Zvláštnosti zdaňování nemovitých věcí. Vydání první. Praha: Wolters Kluwer, 2015, 338 stran. ISBN 9788074788208. info
  • VALOUCH, Petr. Účetní a daňové odpisy 2012 (Accounting and tax depreciation). 7th ed. Praha: GRADA Publishing, 2012, 144 pp. ISBN 978-80-247-4114-7. info
  • Daň silniční s komentářem. Edited by Karel Janoušek. 3. aktualiz. vyd. Olomouc: ANAG, 2010, 135 s. ISBN 9788072635870. info
Teaching methods
Lectures and seminars
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.
Credit evaluation note: k = 1,0.
The course is also listed under the following terms Spring 2022, Spring 2023, Spring 2024, Spring 2026.
  • Enrolment Statistics (Spring 2025, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2025/MPF_PRID