Economy of the Theatre Operation I.

Subject guarantor:

Jindřich GREGORINI

Name of lecturer(s):

Jindřich GREGORINI

Learning outcomes of the course unit:

Students expand their kowledge in tax areas, focusing on regular theatre operations with consideration of its potential legal forms.

Mode of study:

Classroom instruction which contains student presentation of assigned work.

Prerequisites and co-requisites:

Passage of the Winter and Summer exams in the 2nd year.

Recommended optional programme components:

none

Course contents:

1. Wages and retainers from a tax perspective

2. Differences in the entreprenurial and non-profit sectors of theatre in tax areas

3. Constructing budgets

4. Theatre investments

5. Theatre property - tax v. depreciation

6. VAT in theatre - advantages v. disadvantages

7. Gift and donations to theatre activities.

8. Presenation of course papers on the management of individual theatre types.

Recommended or required reading:

- zákoník práce

- zákon o DPH

- zákon o daních z příjmů

- zákon o dani darovací

Planned learning activities and teaching methods:

Class

Assessment methods and criteria:

Conditions for passing the exam:

- class participation

- course paper

Exam grading:

- 20% class participation

- 30% course paper

- 50% 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
Fri
Thu	místnost R501 Učebna (Karlova 26, Praha 1) GREGORINI J. 12:30–14:00 (přednášková par. 1)
Fri

Date	Day	Time	Tutor	Location	Notes	No. of paralel
	Thu	12:30–14:00	GREGORINI 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)