BF403K Tax Law II - Income Taxes

Faculty of Law
Spring 2013
Extent and Intensity
0/0. 6 credit(s). Type of Completion: k (colloquium).
Teacher(s)
JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Kristýna Řezníčková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Thu 14. 2. 8:00–9:30 211, 9:35–11:05 211, Fri 3. 5. 9:35–11:05 214, 11:10–12:40 214, Fri 10. 5. 11:10–12:40 214
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
there are 12 fields of study the course is directly associated with, display
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
  • další aktuální literatura
  • 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 (probably available only in Czech)
Information on the extent and intensity of the course: 10 hod. přednášek za semestr / 10 hrs of lectures per semester.
The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/spring2013/BF403K