CBF403K Tax Law II - Income Taxes

Faculty of Law
Spring 2012
Extent and Intensity
10/0. 6 credit(s). Type of Completion: k (colloquium).
Teacher(s)
JUDr. Ing. Michaela Dražková, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Fri 24. 2. 8:00–9:30 124, Fri 9. 3. 15:05–16:35 126, 16:40–18:10 126, Fri 6. 4. 11:10–12:40 126, 13:30–15:00 126
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
At the end of the course student should be able to understand and explain the structural components of the income taxes, use the information to calculate the tax and file tha tax return.
Syllabus
  • Income taxes as a part of tax system. Personal income tax: - object of taxation, - tax exemptions, - taxpayers, - tax administration incl. payments, - budget destination. Corporate income tax: - object of taxation, - tax exemptions, - taxpayers, - tax administration incl. payments, - budget destination.
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Lectures with discussion, practical examples
Assessment methods
Written test, 10 questions, each question evaluated A-F; if 3 or more questions are evaluated F, the final result is F. Grades are averaged. Semestral paper, theme set by teacher.
Language of instruction
Czech
Further Comments
Study Materials
The course can also be completed outside the examination period.
The course is also listed under the following terms Spring 2010, Spring 2011.
  • Enrolment Statistics (recent)
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