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Course detail
FP-UudpPAcad. year: 2021/2022
The course is focused mainly on practical application of tax rules and regulations such as the natural person income tax and corporate income tax, VAT, road tax and the real estate tax and . Emphasis is placed on the ability to apply the knowledge and skills with accounting, working out financial statements and preparing accounting statements for the accounting period.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Students will be able to apply their knowledge to particular accounting documents and receipts and to work out the company accounting, including the closing operations, as well as financial statements. Based on this information students will prepare the tax returns of direct and indirect taxes.
Prerequisites
Students are expected to have knowledge of accounting, financial statements and elaboration of different tax returns and theory of tax procedural law
Co-requisites
Planned learning activities and teaching methods
The course contains lectures that explain basic principles, problems and methodology of the discipline, and exercises that promote the practical knowledge of the subject presented in the lectures.
Assesment methods and criteria linked to learning outcomes
To complete successfully the course, students must pass a credit test consisting of:
The student must obtain at least of 20 points in total.
The overall classification is identical to the ECTS classification scale.
Student evaluation with an individual plan - the course guarantor sets the rules based on individual conditions
Course curriculum
The basic topics in the course:1. Introduction to the course, familiarising students with the content of the course and requirements connected to the processing the assigned complex examples for a specific company.
2. Determining the methodological approach for the overall processing at the given company from the accounting and tax perspective.
3. Road tax – determination of the subject of tax, establishing the taxpayer, ascertaining the tax base and rates by the individual type of vehicle, completing and submitting the tax return, paying tax and advances.
4. Property tax (tax on land and building tax). Definition of real estate which is or is not subject to tax, which are exempt from tax, establishing the taxpayer, determining the tax base and establishing the basic rate, establishing the tax rate by type of property and size of settlement where the property is sited.
5 Determination of property tax
6. Theory of tax procedural law, basic terms of the tax procedural code, basic principles of tax administration; subjects in tax administration, representation, terms
7. Tax administration, proceedings and tax procedure, course of procedures, submissions, procedures in tax administration, tax evidence, proving
8.Decisions, delivery of the decision.
9. Assessment procedure and additional assessment procedure, term for setting the tax; tax payment, overpayment, underpayment, term for assessment the tax.
10.Remedial and supervisory measures, judicial protection, consequences of breaching the duties within tax administration.
Work placements
Aims
The aim of the course is for students to master practically the taught topics – e.g. on completion of the course students will be able to set the tax liability for individual types of companies and individual types of taxes on a given example.
Specification of controlled education, way of implementation and compensation for absences
Monitoring of students’ individual work on assigned tasks. In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate, generally elaboration of partial written exercises.
Recommended optional programme components
Prerequisites and corequisites
Basic literature
Recommended literature
Classification of course in study plans
Lecture
Teacher / Lecturer
Syllabus
4. Property tax (tax on land and building tax). Definition of real estate which is or is not subject to tax, which are exempt from tax, establishing the taxpayer, determining the tax base and establishing the basic rate, establishing the tax rate by type of property and size of settlement where the property is
5. Determination of property tax
6.Theory of tax procedural law, basic terms of the tax procedural code, basic principles of tax administration; subjects in tax administration, representation, terms
7.Tax administration, proceedings and tax procedure, course of procedures, submissions, procedures in tax administration, tax evidence, proving
10. Remedial and supervisory measures, judicial protection, consequences of breaching the duties within tax administration.
Exercise