Taxes 2

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Subject guarantor:

Michal ŠINDELÁŘ

Name of lecturer(s):

Michal ŠINDELÁŘ

Learning outcomes of the course unit:

The aim of the course is to acquaint students with the management of taxes and payments and extend their knowledge in in personal income tax including social and health insurances, legal entity income tax, accounting of other income taxes from VAT and other indirect taxes.

Mode of study:

Theory through lecture. Theory presentation linked to discussions of practice examples created for students.

Prerequisites and co-requisites:

Course structure requires a basic knowledge of tax and accounting, i.e. the completion of the Tax and Accounting 1 course or another similar course.

Course contents:

The course expands student knowledge in the area of taxes and accounting. Presents students with complex practice problems with which they may encounter. The issues on which the course focuses:

1. Direct taxes

- personal income tax

i Focused on the establishment of partial tax bases, including social and health insurances

- Legal entity income tax

i practice examples on budgets and completing tax declarations.

2. Indirect taxing

- VAT

i Focused on complex operations - transfer of tax burden, particular operations in EU countries

3. Extending knowledge of accounting

4. Acquainting students with tax and payment management, penalties for taxpayer failure to comply

Recommended or required reading:

-Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů

-Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů,

-Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů

-Zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů

-other readings assigned in lecture.

Assessment methods and criteria:

Participation in lectures (20%)

On-going tests during the semester (40%)

Oral exam in theory and practice examples (40%)

Course web page:

Note:

Schedule for winter semester 2016/2017:

The schedule has not yet been prepared

Schedule for summer semester 2016/2017:

	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
Wed
Thu	místnost 330 Učebna KP 330 (Lažanský palác) ŠINDELÁŘ M. 15:40–17:15 (přednášková par. 1)
Fri

Date	Day	Time	Tutor	Location	Notes	No. of paralel
	Thu	15:40–17:15	Michal ŠINDELÁŘ	Učebna KP 330 Lažanský palác		přednášková par. 1

The subject is a part of the following study plans: