Czech

Not applicable.

Knowledge: Students will know the individual types of taxable personable income, tax-free incomes and incomes that are not subject to tax as well as the principles of calculating tax liabilities, preparing tax returns, reports for health insurance companies and the social insurance administration.
Skills: Students will be able to identify individual types of taxable income, assign to them taxable expenses and choose criteria for calculating the optimum tax liabilities.
Abilities: Students can produce a tax return for personal income tax, i.e. define the optimum approach for calculating the tax liabilities.

Students learn the principles of personal income tax, which they will then be able to apply when resolving specific practical situations. Students will be able to determine the resulting personal tax liability (for tax residents of the Czech Republic), including various types of income and at the same time apply appropriate instruments for tax optimisation.

A knowledge of accountancy, the basics of business law and Act No. 455/1991 Coll., on Trade Licensing as later amended.

Not applicable.

The course contains lectures that explain the basic principles, problems and methodology of the discipline, and seminars that promote a practical knowledge of the material presented in the lectures.

The course is completed with a credit and an exam.

To pass the credit it is necessary to meet the conditions as stated below:
- an active attendance at the seminars (the attendance at the seminars is compulsory; one absence is tolerated; the students are obliged to have relevant study materials at their disposal and work individually on the tasks submitted);
- to draw and within the set term commit a seminar assignment meeting the conditions as set in its specification published in the E-learning.

The exam consists of two parts:
a) a complex example for which also a tax return shall be filled in (max. 24 points);
b) a test with a choice of one correct answer from four possible options offered (max. 11 points; correct answer: + 1 point, not-answered/incorrect answer: 0 points).

The examination lasts 90 minutes. To pass the exam it is necessary to get at least 50 % of the overall points available in each part. In the event that the student fails only one part, it is always necessary to resit the entire exam, that is both its parts! The students are allowed to use act on income taxes (its non-commented wording) during the exam. The examination is graded according to the ECTS scale.

1. Introduction to the course and to income tax, the relevance of personal income tax for the public budget, structural elements of personal income tax (general)
2. Taxable entities (taxpayers), the subject of tax, tax exemption
3. Tax base, partial tax bases
4. Tax calculation algorithms, tax allowances, deductible items from the tax base
5. Tax relief, child tax benefit
6. Income from employment
7. Non-salaried income
8. Revenue from capital
9. Rental income and other income
10. Social and health insurance (introduction to issues, legislation, establishment and termination of insurance, duties of payers)
11. Social and health insurance of employees and the self-employed
12. Special situations and their taxation (termination of business of a private individual, transfer from tax records to accounting and vice versa)
13. Special situations and their taxation (taxation of solar power plant operators, taxation of securities)

Not applicable.

The objective is to acquaint students with personal income tax so that they can apply the knowledge gained to specific cases in practice.

Attendance at the lectures is not compulsory.

Attendance at the seminars is compulsory; one absence is tolerated. In case of an excused absence at the seminars and acceptance of the excuse, the lecturer set a substitutional fulfilment (as a rule it involves a draft of a written assignment corresponding to the topic of the seminar in question).

Not applicable.

Not applicable.

Zákon č. 586/1992 Sb., o daních z příjmů, ve znění účinném pro rok 2015. (CS)

Not applicable.