Course detail

Tax System

FSI-HDS-KAcad. year: 2010/2011

The course provides students with following basic knowledge of tax law, tax administration, charges and tax payment, and issues related to the insurance rate of health and social insurance.

Language of instruction

Czech

Number of ECTS credits

6

Mode of study

Not applicable.

Guarantor

Ing. Daniel Kába, Ph.D.

Department

Institute of Manufacturing Technology (ÚST)

Learning outcomes of the course unit

Students will have a clear idea of the tax system valid in the Czech Republic and the will master the work with law and respective standards. They acquire the basic skills necessary for optimization of taxpayer’s duties.

Prerequisites

Students are expected to have a grasp of basic legislation in the Czech Republic and of elementary accounting principles.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Assesment methods and criteria linked to learning outcomes

Conditions for awarding the course-unit credit:
- Active participation in exercises will be controlled and assessed by the teacher
- Successful completion of a credit test – max assessment 50 points, total number of points for awarding the course-unit credit has to be higher than 25.
Conditions for passing an exam: Knowledge of taught topics, emphasis is placed on mastering professional terminology.
Form of examination: Oral – 2 questions with max 25 points.
Grading:
A : 100 – 90 points
B : 89 – 80 points
C : 79 – 70 points
D : 69 – 60 points
E : 59 – 50 points
F : 49 – 0 points

Course curriculum

Not applicable.

Work placements

Not applicable.

Aims

The main objective of the course is for students to master the identification of taxpayer of individual taxes, of the subject of taxation, of the tax base, the way of tax calculation, tax exemption, rights and duties of taxpayers and tax administrator, and the rules guiding the health and social insurance payment.

Specification of controlled education, way of implementation and compensation for absences

Attendance at seminars is controlled. The reason of absence is considered by the teacher who decides about the form of compensation. In case of excused absence from seminars, the teacher may in justified cases set a make-up condition, as a rule the elaboration of partial assignment.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Sbírka daňových zákonů v úplném platném znění.
Zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti, vzpp.
Zákon č. 592/1992 Sb., o pojistném na všeobecné zdravotní pojištění, vzpp.

Recommended reading

Kolektiv autorů: Abeceda mzdové účetní, Ostrava, Anag, spol. s r.o..
Pelech, P.: Zdanění mezd, platů a ostatních příjmů ze závislé činnosti, Olomouc, Anag
Svátková, S.: Bakalářské minimum z daní, 1. vydání, Praha, Trizonia1
Vybíhal, V.: Daně z příjmů , Praha, Grada Publishing s.r.o.

Classification of course in study plans

  • Programme N2301-2 Master's

    branch M-STM , 1 year of study, summer semester, compulsory
    branch M-STM , 1 year of study, summer semester, compulsory

Type of course unit

 

Guided consultation

17 hod., optionally

Teacher / Lecturer

Ing. Daniel Kába, Ph.D.

Syllabus

Topics of lectures are the following:
Setting the goal of the course, tax system and related tax legislation
National Budget revenues, tax quota and its structure; content and description of the tax laws
Income tax of self-employed businesses
Income tax of corporate bodies
Income tax – common provisions
Value added tax
Excise tax
Real-estate tax, road tax
Inheritance tax, gift tax, immovable property transfer tax
Social and heath insurance
Taxes and Contributions Administration Act
The seminars are related to the topics of previous lectures and they are focused on practising partial calculations and income tax return of self-employed businesses as well as of corporate bodies.