MVŠO:XDJS_USVP Taxes and Tax Administration - Course Information
XDJS_USVP Taxes and Tax Administration
Moravian Business College OlomoucSummer 2016
- Extent and Intensity
- 2/1/0. 4 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- doc. Ing. Michal Krajňák, Ph.D., LL.M., MBA (lecturer)
doc. Ing. Michal Krajňák, Ph.D., LL.M., MBA (seminar tutor) - Guaranteed by
- doc. JUDr. Blanka Vítová, Ph.D., LL.M.
Moravian Business College Olomouc - Course Enrolment Limitations
- The course is also offered to the students of the fields other than those the course is directly associated with.
- fields of study / plans the course is directly associated with
- Management and Economics of the Public Sector (programme MVŠO, 1091)
- Course objectives
- The aim is to provide students with substantial information on taxes and tax policy and their concretization to the realities of the tax system in the Czech Republic. The student knows the different types of taxes and tax payments in the Czech Republic. The student is able to categorize and classify different types of taxes in the tax system of the Czech Republic. The course begins by explaining the basic concepts, the role of taxes in the economy, their development and classification. A significant part of lectures consists of description, structure and analysis of the tax system in the Czech Republic, specified for individual types of taxes and tax payments. The student is able to quantify the tax liability of selected taxes and he knows the basic possibilities of its optimization. Students can fill in a tax return, which is submitted to tax administrators. The content of the course involves also basic characteristics of tax policy in the European Union, including the status of coordination and tax harmonization in the European Union. Therefore, the student is able to assess and compare which taxes of the tax system in the Czech Republic are highly harmonized (in the context of the European Union) and which are not.
- Syllabus (in Czech)
- Osnova přednášek:
1. Charakteristiky daňové politiky státu, Daňová soustava ČR, členění a klasifikace daní
2. Daňová incidence
3. Daň z příjmů fyzických osob I část
4. Daň z příjmů fyzických osob II část
5. Sociální a zdravotní pojištění
6. Daň z příjmů právnických osob
7. Dan z přidané hodnoty v ČR I
8. Daň z přidané hodnoty v ČR II
9. Spotřební a energetické (ekologické) daně
10. Majetkové daně I
11. Majetkové daně II
12. Úvod k mezinárodnímu zdanění, Daně v Evropské unii a jejich harmonizace
Osnova cvičení:
Na cvičeních budou studenti řešit konkrétní příklady a případové studie v návaznosti na odpřednášená témata. Součástí bude samostatné řešení příkladů z firemní praxe včetně vyplnění daňových přiznání.
1. Daňové právo a jeho specifika
2. Zdaňování příjmů fyzických osob
3. Zdaňování příjmů právnických osob se zaměřením na subjekty veřejného sektoru
4. Nepřímé daně I
5. Nepřímé daně II
6. Majetkové daně
- Osnova přednášek:
- Literature
- required literature
- MARKOVÁ, H. Daňové zákony 2016, úplná znění platná k 1.1.2016. Praha: Grada Publishing, 2016. ISBN 978-80-271-0022-4. info
- VANČUROVÁ, A. a kol. Daňový systém ČR. Cvičebnice. Praha: 1. Vox, 2015. ISBN 978-80-87480-40-3. info
- ŠIROKÝ, J. Základy daňové teorie. S praktickými příklady. Praha: Wolters Kluwer, 2015. ISBN 978-80-7478-785-0. info
- recommended literature
- KUBÁTOVÁ, K. Daňová teorie a politika. Praha: Wolters Kluwer, 2015. ISBN 978-82-7478-841-3. info
- ŠIROKÝ, J. a M. KRAJŇÁK. Základy daňové teorie. Cvičebnice. Praha: Wolters Kluwer, 2015. ISBN 978-80-7478-927-4. info
- VANČUROVÁ, A., LÁCHOVÁ, L. Daňový systém ČR 2014. Praha: Vox., 2014. ISBN 978-80-87480-23-6. info
- ŠIROKÝ, J. Daně v Evropské unii. Praha: Linde, 2013. ISBN 978-80-7201-925-0. info
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- The course can also be completed outside the examination period.
- Teacher's information
- Credit
- 50% attendance,
- Successful completion of ongoing written tests (with a minimum average success rate of 60% - in case of a failure to achieve 60%, the evaluation of the final credit test is decreased by 1 point for each 3 percentage points which are missing to achieve a 60% success rate).
- Successful completion of the final credit test (minimum 26 points out of 40 points).
- Successful passing of case study.
Exam
Oral exam after obtaining the credit, the maximum points possible to receive for the test is 60 points (remaining 40 points are from the credit score).
Students have one proper term one and no more than two retake terms (regardless of the form of study) to obtain the credit and pass the exam. The first regular term must be attended no later than during the credit week of the semester.
In a case a student doesn´t attend the first term of a written test till the end of the credit week, one of their attempts for getting credit is forfeited.
In the case of using specified number of attempts it is necessary to enroll the subject in the next academic year again.
When passing the exam and obtaining credit it is necessary to follow the current applicable legislation for the year 2016.
- Enrolment Statistics (Summer 2016, recent)
- Permalink: https://is.mvso.cz/course/mvso/summer2016/XDJS_USVP