Course detail

Income Tax: Personal

FP-DPFOAcad. year: 2011/2012

The course is focused mainly on natural person income tax within the law on Income Tax as amended. Also dealt with is the health insurance and the social insurance.

Language of instruction

Czech

Number of ECTS credits

6

Mode of study

Not applicable.

Guarantor

Ing. Michal Polák, Dr.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will be made familiar with the basic terminology used in the area of income tax, and they will also learn individual links to other rules and regulations. Students will be expected to apply their knowledge to particular examples.

Prerequisites

Students are expected to have basic knowledge of rules and regulations, the accounting and the basic knowledge of the system of taxation in the Czech Republic.

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

The course-unit credit is conditional on the successful completion of given coursework.
Conditions for passing an exam: Student has to demonstrate his/her knowledge acquired in the course and apply it in practice.
Form of examination: Combined – written example (a test could be added) and oral examination if necessary.

Course curriculum

general Introduction
structure of the Act
basic concepts of law
algorithm for calculating tax
detailed interpretation of key provisions of the Act
related laws

Work placements

Not applicable.

Aims

The aim of the course is for students to master the theoretical aspects and methodology for accurate evaluation of income tax. It is necessary for students to know the rules and regulations of the law Nr. 586/92 Sb. on Income Tax as amended. Students will learn how to apply gained knowledge to practical examples.

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

Attendance at lectures and seminars is not obligatory. Attendance is required only at the first seminar where the students will be assigned the topic of semester work, and at the last seminar where they will deliver it.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

POLÁK, M., KOPŘIVA, J., BARANYKOVÁ, M.: Daň z příjmů fyzických osob 2009 - skriptum. Brno: CERM, 2009, 105 s. ISBN 978-80-214-3965-8 (CS)
vybrané zákony v úplném znění, zejména zákon o daních z příjmů (CS)

Recommended reading

kolektiv autorů: Abeceda mzdové účetní, Ostrava, Anag, spol. s r.o.. (CS)
Pelech, P.: Zdanění mezd, platů a ostatních příjmů ze závislé činnosti, Olomouc, Anag (CS)
Svátková, S.: Bakalářské minimum z daní, 1. vydání, Praha, Trizonia (CS)
Tůma, J., Báča, J.: Přímé daně při aplikaci smluv o zamezení dvojího zdanění, 1. vydání, Praha, Management Press (CS)
Vybíhal, V.: Daně z příjmů , Praha, Grada Publishing s.r.o. (CS)

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-DP , 2 year of study, winter semester, compulsory

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

Ing. Michal Polák, Dr.

Syllabus

A brief description of lectures:
1) Introduction to the course and its aims, sources of information.
2) Introduction to income tax law
3) Natural person income tax – taxpayer, the object of the tax, tax exemption, the tax base, calculation of tax, tax-free items, tax allowance.
4) Tax account and tax return.
5) Natural person income tax – detailed explanation (§ 6 - § 10).
6) The national insurance.
7) The health insurance.
8) Conclusion

Exercise

26 hod., optionally

Teacher / Lecturer

JUDr. Ing. Jan Kopřiva, Ph.D.
Ing. Michal Polák, Dr.

Syllabus

The seminars will be focused on practising the lectured topics and elaboration of case studies.