Direct taxes

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Code Completion Credits Range Language Instruction Semester
305DP ZK 2 2T Czech winter

Subject guarantor

Michal ŠINDELÁŘ

Name of lecturer(s)

Michal ŠINDELÁŘ

Learning outcomes of the course unit

The course aim is to increase student knowledge in the field of direct tax. Include it in the concept of international taxes, primarily in the form of limiting double taxaction and expand student knowledge in other direct tax fields and accounting. At the close of the course students will apply the acquired knowledge in case studies.

Mode of study

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

Prerequisites and co-requisites

Completion of any basic tax course

Course contents

1 Review of direct tax and accounting (2 lectures)

Review of basic terminology in relation to direct tax

Fundamental personal income tax system

Fundamental legal entity income tax system

Fundamentals of social security

Basic accounting concepts

Basic accounting operations

2 Personal income tax (2 lectures)

Double tax agreements - credits and exclusions

Worldwide income tax

3 Legal entity income tax (2 lectures)

Price conversions, issues with establishments abroad

4 Other direct taxes (2 lectures)

Road tolls

Property tax

5 Review of direct tax through case studies (4 lectures)

Recommended or required reading

Tax regulation No# 586/1992 Sb., income tax, current version

Tax regulation No# 563/1991 Sb., accounting, current version

Double tax agreements

OECD directives on price conversion

Other literature assigned at lectures

Assessment methods and criteria

Attentance and participation in lectures, assignments (40%)

Oral and written exam in theory and practice sample (60%)

Further information

Course may be repeated

This course is an elective for all students of this school

Schedule for winter semester 2018/2019:

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
room 330
Room No. 330
(Lažanský palác)
ŠINDELÁŘ M.
19:00–20:35
(lecture parallel1)
Fri
Date Day Time Tutor Location Notes No. of paralel
Thu 19:00–20:35 Michal ŠINDELÁŘ Room No. 330
Lažanský palác 		lecture parallel1

Schedule for summer semester 2018/2019:

The schedule has not yet been prepared

The subject is a part of the following study plans