Taxes and Accounting 1

Tutor:

Jiří POKORNÝ

Synopsis:

General tax issues, history and the Czech Republic tax system, tax documentation, trade law, VAT, income tax filing - personal and corporate. Instruction is focused on the culture field in relationship to the for profit and non-profit spheres.

Prerequisites:

examination

Study Objectives:

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.

Outline and Syllabus:

- taxes in general, history

- the tax system in the Czech Republic

- types of taxation

- the tax subject, subjet of tax, manners of tax collection

- tax documentation

- property, accounting and tax exemptions

- financial and operations leasing

- trade law

- Income tax filing

- health insurance

- retirement security

- VAT

- use of a vehicle and securing transport in the theatre

Study materials:

- Income tax regulations

- VAT regulations

- road taxes

- property tax

- inheritance, gift and property tranfer tax

- travel reimbursement tax

- trade law

Note:

Schedule for winter semester 2009/2010:

	06:00–08:0008:00–10:0010:00–12:0012:00–14:0014:00–16:0016:00–18:0018:00–20:0020:00–22:0022:00–24:00
Mon
Tue	místnost R501 Učebna (Karlova 26, Praha 1) POKORNÝ J. 12:30–14:00 (přednášková par. 1)
Fri
Thu
Fri

Schedule for summer semester 2009/2010:

The schedule has not yet been prepared

The subject is a part of the following study plans:

• Doporučený bakalářský produkce (subject determining qualification)