PrF:CBF403K Tax Law II - Income Taxes - Course Information
CBF403K Tax Law II - Income Taxes
Faculty of LawSpring 2011
- Extent and Intensity
- 10/0. 6 credit(s). Type of Completion: k (colloquium).
- Teacher(s)
- doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
JUDr. Ing. Michaela Dražková, Ph.D. (assistant) - Guaranteed by
- JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková - Timetable
- Fri 25. 2. 8:00–9:30 124, Fri 1. 4. 11:10–12:40 124, 13:30–15:00 124, Fri 6. 5. 11:10–12:40 126, 13:30–15:00 126
- Course Enrolment Limitations
- The course is only offered to the students of the study fields the course is directly associated with.
- fields of study / plans the course is directly associated with
- Law and Finance (programme PrF, B-PSP)
- Course objectives
- At the end of the course student should be able to understand and explain the structural components of the income taxes, use the information to calculate the tax and file tha tax return.
- Syllabus
- Income taxes as a part of tax system. Personal income tax: - object of taxation, - tax exemptions, - taxpayers, - tax administration incl. payments, - budget destination. Corporate income tax: - object of taxation, - tax exemptions, - taxpayers, - tax administration incl. payments, - budget destination.
- Literature
- RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
- Teaching methods
- Lectures with discussion, practical examples
- Assessment methods
- Written test, 10 questions, each question evaluated A-F; if 3 or more questions are evaluated F, the final result is F. Grades are averaged. Semestral paper, theme set by teacher.
- Language of instruction
- Czech
- Further Comments
- Study Materials
The course can also be completed outside the examination period.
- Enrolment Statistics (Spring 2011, recent)
- Permalink: https://is.muni.cz/course/law/spring2011/CBF403K