MPF_ATAX Taxation

Ekonomicko-správní fakulta
jaro 2025
Rozsah
2/2/0. 6 kr. Ukončení: zk.
Vyučováno kontaktně
Vyučující
Ing. Radim Procházka (přednášející)
Ing. Petr Valouch, Ph.D. (přednášející)
Garance
Ing. Petr Valouch, Ph.D.
Katedra financí – Ekonomicko-správní fakulta
Kontaktní osoba: Mgr. Jana Nesvadbová
Dodavatelské pracoviště: Katedra financí – Ekonomicko-správní fakulta
Rozvrh
Út 10:00–11:50 S309, kromě Út 1. 4.
  • Rozvrh seminárních/paralelních skupin:
MPF_ATAX/01: Út 12:00–13:50 S309, kromě Út 1. 4., R. Procházka, P. Valouch
Předpoklady
The course Taxation is a follow-up to the basic courses of accounting. No other special prerequisites are demanded.
Omezení zápisu do předmětu
Předmět je určen pouze studentům mateřských oborů.

Předmět si smí zapsat nejvýše 24 stud.
Momentální stav registrace a zápisu: zapsáno: 22/24, pouze zareg.: 9/24
Mateřské obory/plány
Cíle předmětu
Course learning objectives are:
(1) to provide an understanding of fiscal system in OECD and non-OECD countries;
(2) to develop and train critical thinking and professional judgement while recognizing and measuring direct and indirect tax liabilities based on evidence from the Czech Republic;
(3) to apply the obtained theoretical knowledge in real-world settings.
Výstupy z učení
At the end of this course a student should be able to:
- describe and explain basic principles of taxation on the national as well as international level
- use basic methods for tax optimization of direct and indirect taxes
- analyze simple tax problems, establish basic procedures to assess an impact of taxation on entity's business results
- explain impacts of harmonization of indirect taxes on business decision making
- compare different tax systems in the member countries of the EU and third countries
Osnova
  • Lectures and seminars:
  • 1 Definition of direct taxes, international rules and legislation, harmonization of direct and indirect taxes, taxation of international income – substance, scope, determination of tax residence and double tax agreements, techniques of international taxation, Legislation in the field of health and social insurance in the Czech Republic and EU, Law on income tax - its structure, personal income tax - taxable income, income tax exemptions, taxation of income from employment, advance and withholding tax, annual tax return,
  • 2 Personal income tax - Taxation of income from self-employment, tax records, tax expenses (costs) – identification of tax expenditures (costs) under Law on income tax, the possibility of evidence of such expenditure, lump-sum expenses, individual tax expenditure o Tax (accounting) depreciation - calculation of tax depreciation, the recognition and application of such tax costs, the evidence of non-tax expenditures (costs) - their registration, identification of non-tax expenses (costs) under Law on income tax, following the application of these expenses in the tax base
  • 3. Personal income tax - Taxation of income from capital assets, rent and other income, Taxation of income from capital assets – substance, scope, comprehensive computation of taxable income and income tax liability, the use of exemptions and reliefs in deferring and minimising income tax liabilities, determination of tax residence and international aspect, taxation of income from rent – substance, scope, comprehensive computation of taxable income and income tax liability, the use of exemptions and reliefs in deferring and minimising income tax liabilities, determination of tax residence and international aspect, scope for tax expenditure, taxation of other income
  • 4 Corporate income tax - substance, scope, differences from personal income tax, comprehensive computation of corporate income and income tax liability, the use of exemptions and reliefs in deferring and minimising corporate income tax liabilities, tax and non-tax costs
  • 5 Road tax, real estate tax – substance, scope, the structure of law, compilation of tax return
  • 6. The obligations of direct tax payers and/or their agents o Systems for self-assessment, making of returns and other reporting obligations o Time limits for the submission of information, claims and payment of tax, including payments on account o Procedures relating to enquiries, rulings, appeals and disputes, o Sanctions for non-compliance.
  • 7 Indirect tax system in the Czech Republic and the EU o Indirect tax system in the Czech Republic - overall function and purpose o Indirect tax system in the EU - overall function and purpose, comparison with the one in the Czech Republic o Legislation in field of indirect taxation in the Czech Republic, European Directives, different types of indirect taxes o The course of VAT, tax entities, the obligation of registration - identification of performance which are not subject to VAT, identification of transactions which are subject to VAT, identification of subjects paying VAT, obligation to register for VAT, Taxable transactions and determining the place of the chargeable event - the supply of goods, services and transfer of immovable property, tax documents, international transactions, identification of the time, to which there is the obligation to grant tax, tax documents, issue, requirements
  • 8 Value added tax – tax base for the calculation of VAT and VAT calculation of taxable transactions, the VAT rates, calculation of the VAT liability, documentation requirements and compliance o The exemption from VAT to claim, even without the right to deduct VAT - identification of transactions which are exempt without the right to deduct, identification of transactions which are exempt entitled to deduct, the conditions for exemption, the impact of these transactions to return to the VAT
  • 9 Deduction, reduction of deduction, compensation, tax refunds, special tax regimes o Deduction, reduction of deduction, offset the tax - identification of conditions for the possibility of claiming a deduction, reduction in the deduction of the obligation,
  • 10 Recovery of taxes, special tax regimes - identification of conditions and subjects, which can be returned to duty, application of specific procedures for the calculation of tax liability o Return of VAT, comprehensive reporting, tax administration
  • 11 Excise tax and other types of consumer (environmental taxes) - the subject of tax payers of the tax, chargeability, identification of the subject of tax exemptions o Various types of consumer taxes, tariffs, calculations - calculation of consumer tax on mineral oils, calculation of consumer tax on alcohol, calculation of consumer tax on beer, calculation of consumer tax on wine and intermediate products, calculation of consumer tax on tobacco products
  • 12 Tax returns for excise taxes and other obligations of environmental tax payers o Tax returns for excise taxes - the definition of the concept, various types of taxes, the subject of tax computations, tax returns of Environmental taxes - definition of the concept, various types of taxes, the subject of tax computations, tax returns, The obligations of indirect tax payers and/or their agents o Systems for self-assessment, making of returns and other reporting obligations o Time limits for the submission of information, claims and payment of tax, including payments on account o Procedures relating to enquiries, rulings, appeals and disputes, Sanctions for non-compliance
Literatura
    povinná literatura
  • ACCA taxation (TX-UK) : study text. Wokingham: Kaplan Publishing, 2019, 38, 978. ISBN 9781787403956. info
    doporučená literatura
  • RADVAN, Michal. Czech Tax Law. 4. vyd. Brno: Masaryk University, 2020, 114 s. Textbook, no. 550. ISBN 978-80-210-9673-8. info
  • Recent tax policy trends and reforms in OECD countries. Paris: Organisation for Economic Co-operation and Development, 2004, 170 s. ISBN 9264016570. info
  • MCGEE, Robert W. The philosophy of taxation and public finance. Boston: Kluwer Academic Publishers, 2004, viii, 313. ISBN 1402077165. info
Výukové metody
Lectures and seminars
Metody hodnocení
1. Two ongoing tests will be written during seminars in weeks according to schedule (90 min.). • If a student can not physically attend 1 of the seminar tests (teacher examines apology), the student can write the replacement test. • 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 of the business entity. The maximum achievable score is 30, the minimum for each test is 18 points. The final mark consists of: Examination test 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."
Vyučovací jazyk
Angličtina
Další komentáře
Studijní materiály
Předmět je vyučován každoročně.
Předmět je zařazen také v obdobích jaro 2016, jaro 2017, jaro 2018, jaro 2019, jaro 2020, jaro 2021, jaro 2022, jaro 2023, jaro 2024.
  • Statistika zápisu (nejnovější)
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