Course detail

Managerial Consultancy

FP-MPOAcad. year: 2013/2014

The course is focused mainly on the theory of consultancy and deals with the requirements for tax advisors in the Czech Republic.

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 learn the theory of work associated with the issue of counselling. Gain practical knowledge about the profession of tax consultant and about their possible road to passing a qualifying examination for the KDP in the CZECH REPUBLIC.

Prerequisites

Students are expected to have knowledge of Czech system of taxation and the tax administration, as well as the knowledge of companies (Commercial law, management, finance etc.).

Co-requisites

Not applied.

Planned learning activities and teaching methods

The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures

Assesment methods and criteria linked to learning outcomes

The course-unit credit is conditional on successful completion of given coursework.
Form of examination: Combined – written multiple-choice test and oral examination if necessary.
Assessment reflects especially the mark given for the semester work.

Course curriculum

basic concepts
consultant and advisory
market advisory services
counseling process
professional integrity
consulting contract
tax advice in the CR
legal advice in the CR

Work placements

Not applicable.

Aims

The aim of the course is for students to master the theoretical and practical aspects of consultancy. They will be made familiar with the rules and regulations governing the tax consultancy in the Czech Republic. The purpose of the course is to prepare students for future job of a tax advisor or for situations where the consultancy services are required.

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. In the first seminar, the tutor will announce ‘control seminars’ which are obligatory for students.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Kubr, M.: Poradenství pro podnikatele a manažery, 1.vydání, Praha, CAPA, 1991 (CS)
POLÁK, M., KOPŘIVA, J.: Manažerské poradenství – skriptum. 2. vyd. Brno: CERM, 2008. 86 s. ISBN 978-80-214-3608-4 (CS)
Vybrané zákony v úplném znění, zejména: - zákon č. 523/1992 Sb., o daňovém poradenství a Komoře daňových poradců České republiky; - zákon č. 337/1992 Sb., o správě daní a poplatků. (CS)

Recommended reading

Kubátová, K.: Daňová teorie a politika, 1. vydání, Praha, VŠE Praha, Fakulta financí a účetnictví, 1994 (CS)
Kubr, M.: Jak si vybrat poradce, 1.vydání, Praha, Management press, Ringier ČR, a.s., 1994 (CS)
Materiály Komory daňových poradců ČR www.kdpcr.cz (CS)
Materiály Sdružení účetních a daňových poradců Brno www.sudp.cz (CS)
Potměšilová, J.:Daňové poradenství a daňoví poradci, 1.vydání, Praha, Prospektum s.r.o. (CS)
Ricchiute, D.: Audit, 1.vydání, Praha, Victoria publishing, a.s., 1994 (CS)

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-DP , 3 year of study, summer semester, compulsory

Type of course unit

 

Lecture

20 hod., optionally

Teacher / Lecturer

Ing. Michal Polák, Dr.

Syllabus

A brief description of lectures:
1) Introduction to the course
2) Theory of consultancy – introduction, aims of consultancy, effect and extent of consultancy services, relationship between an advisor and a client, the workmanship in consultancy, the process of consultancy, the problem, professional development of advisor.
3) Tax consultancy – introduction, history of tax consultancy in the CR, legal regulations of tax advisory in the CR, insurance of tax advisors, activity of the Chamber of Tax Advisors.
4) Conclusion
5) Revision

Exercise

20 hod., compulsory

Teacher / Lecturer

Ing. Michal Polák, Dr.

Syllabus

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