Taxes and Accounting 1

Subject guarantor:

Jiří POKORNÝ

Name of lecturer(s):

Jiří POKORNÝ

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:

examination

Recommended optional programme components:

none

Course contents:

1. Taxes in general, history

2. Czech Republic tax system

3. Direct taxation in general, brief characteristics of individual taxes

4. Income tax with focus on culture non-profit organizations

5. Indirect taxation in general, brief characteristics of individual taxes

6. Value Added Tax with a focus on culture non-profit organizations

7. Entreprenurial law

8. Health insurance

9. 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

Planned learning activities and teaching methods:

Class

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:

Není žádná webová stránka věnující se předmětu.

Note:

Schedule for winter semester 2012/2013:

	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

Date	Day	Time	Tutor	Location	Notes	No. of paralel
	Tue	12:30–14:00	POKORNÝ J.	Učebna Karlova 26, Praha 1		přednášková par. 1

Schedule for summer semester 2012/2013:

The schedule has not yet been prepared

The subject is a part of the following study plans:

• Produkce (Bc.) (compulsory subject)