Taxes and Accounting 1
Subject is not scheduled Display Schedule
Name of lecturer(s)
Learning outcomes of the course unit
Basic exercises to introduce the students with taxes in the Czech Republic from A to Z with focus on the arts and for profit and non-profit fields. In the exercises the students will individually write papers on given topics.
Mode of study
Classroom study during which upon the presentation of a given topic follows moderated discussion.
Prerequisites and co-requisites
- Taxes in general, history.
- Czech Republic tax system.
- Direct taxation in general, brief characteristics of individual taxes.
- Income tax with focus on culture non-profit organizations.
- Indirect taxation in general, brief characteristics of individual taxes.
- Value Added Tax with a focus on culture non-profit organizations.
- Entreprenurial law.
- Health insurance.
- Social insurance.
Recommended or required reading
- Income tax regulations
- VAT regulations
- road taxes
- property tax
- inheritance, gift and property tranfer tax
- travel reimbursement tax
- trade law
Assessment methods and criteria
Conditions for successful passing the exam:
- participation in discussions during the semester,
- completion and presentation of the course paper,
- completion of one regular test.
Overall exam grading:
- 20% class participation,
- 20% assessment of the course paper and regular test,
- 60% oral exam.
Course web page
Schedule for winter semester 2019/2020:
Učebna R310 (DAMU)
(Karlova 26, Praha 1)
|Date||Day||Time||Tutor||Location||Notes||No. of paralel|
|Mon||09:00–10:30||Jaroslava SOUČKOVÁ||Učebna R310 (DAMU)
Karlova 26, Praha 1
Schedule for summer semester 2019/2020:
The schedule has not yet been prepared