MKF_NEPD Indirect taxes

Faculty of Economics and Administration
Autumn 2022
Extent and Intensity
13/0/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Petr Valouch, Ph.D. (lecturer)
Guaranteed by
Ing. Petr Valouch, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Supplier department: Department of Finance – Faculty of Economics and Administration
Timetable
Sat 17. 9. 12:00–15:50 P104, Sat 15. 10. 12:00–15:50 P102, Fri 2. 12. 16:00–19:50 P102
Prerequisites (in Czech)
! MKF_NEDA Indirect taxes
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
Course objectives
Content of the course builds on knowledge gained in basic financial accounting courses. In addition, it specifies the various issues in indirect taxes in the Czech Republic from the perspective of entrepreneurs - both physical and legal persons. Particular attention is paid to the provisions of the Law on Value Added Tax as the main indirect tax influencing businesses in the Czech Republic. An integral part of the course is also an analysis of consumer taxes and environmental taxes, their returns and their link to the accounting firms.
Learning outcomes
At the end of the course the student will be able to understand to: - VAT - consumer taxes, - Environmental taxes.
Syllabus
  • Theme Tutorials plan: 1 Legal changes in indirect taxes in the Czech Republic, the Law on VAT, its structure, the Law on consumer taxes, the Law on stabilization of public budgets, the EU Community law, the subject of VAT, tax entities, the obligation to register 2 taxable transactions and determining the place of the chargeable event, the supply of goods, services and transfer of immovable property, the taxable event and the tax liability, tax documents 3 Basis for calculating VAT tax and VAT calculation of taxable transactions, tax rates, 4 exemption from VAT to claim, even without the right to deduct VAT 5 deduction, reduction of deduction, 6 compensation, tax refunds, special tax regimes, 7 The return of VAT, comprehensive reporting, tax administration 8 Excise duty, the subject of tax payers of the tax, chargeability, various types of excise taxes, rates, calculation 9 Tax returns for excise duties and other environmental tax payers - the definition of the concept, various types of taxes, the subject of tax computations, tax returns 10 Electronic administration of indirect taxes 11 Problematic cases in the field of indirect taxes 12 News in the field of indirect taxes, outlook for the future
Literature
    required literature
  • Daňové zákony - aktuálního roku
  • Zákon o dani z přidané hodnoty : komentář. Edited by Monika Novotná - Václav Olšanský. Vydání první. V Praze: C.H. Beck, 2021, xix, 791. ISBN 9788074008269. info
  • VOLKOVÁ, Jana and Veronika TOMANOVÁ. Kontrolní hlášení 2016 : výklad s příklady : praktický průvodce novým hlášením. 1. vydání. Praha: Vox, 2016, 80 stran. ISBN 9788087480427. info
  • Zákon o spotřebních daních : komentář. Edited by Bohumila Kotenová - Petra Petrová - Milan Tomíček. 2., aktualizované vydání. Praha: Wolters Kluwer, 2015, xxxiii, 68. ISBN 9788074788833. info
  • SVÁTKOVÁ, Slavomíra. Spotřební a ekologické daně v České republice. 1. vyd. Praha: Wolters Kluwer ČR, 2009, 300 s. ISBN 9788073574437. info
    recommended literature
  • GALOČÍK, Svatopluk and František LOUŠA. DPH a účtování : přeprava, dovoz, vývoz, služby. 7. aktualizované vydání. Praha: Grada Publishing, 2017, 161 stran. ISBN 9788024758381. URL info
  • Zákon o spotřebních daních s komentářem : k 1.4.2010. Edited by Ivo Šulc. 3. aktualiz. vyd. Olomouc: ANAG, 2010, 407 s. ISBN 9788072636082. info
  • GALOČÍK, Svatopluk and Josef JELÍNEK. Intrastat a DPH v příkladech. 2. aktualiz. vyd. Praha: Grada, 2009, 112 s. ISBN 9788024730738. URL info
Teaching methods
Tutorials. If online teaching is necessary, tutorials will be held using online study tools and via MS Teams.
Assessment methods
1. The condition for admission to the exam is the processing of the POT within the deadline specified in the interactive syllabus and its evaluation is "accepted". 2. Examination is a written test (if online exam is necessary, IS online tools are used). • A condition of successful completion of examination test is to achieve at least 60 %. This test will include several theoretical questions and a comprehensive treatment of accounting-tax example, with the aim of calculating the taxable amount and calculating the tax liability the business entity. The maximum achievable score is 30, the minimum for the test is 18 points. For the evaluation of students, the following scale is used: A 92 - 100% B 84 - 91% C 76 - 83% D 68 - 75% E 60 - 67% F less than 60% "Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination."
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on the extent and intensity of the course: tutorial 12 hodin.
Credit evaluation note: k = 1,0.
The course is also listed under the following terms Autumn 2021, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2022, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2022/MKF_NEPD