CKF_DAEV Tax evidence

Faculty of Economics and Administration
Spring 2023
Extent and Intensity
0/0/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Ing. Filip Hampl, Ph.D., LL.M. (lecturer)
Ing. Josef Nešleha (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer), Mgr. Ing. Filip Hampl, Ph.D., LL.M. (deputy)
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
Tue 14. 3. 10:00–11:50 S315, 13:00–16:50 S315, Wed 15. 3. 9:00–11:50 S315, 13:00–15:50 S315, Tue 11. 4. 9:00–9:50 S315
Prerequisites (in Czech)
(TYP_STUDIA(C)&&OBOR(FINCP))
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
Course objectives
The course aims to provide students with an overview of the essential legal obligations associated with keeping tax evidence, determining income tax for the needs of self-employed, communicating with tax administrators and calculating social security and health insurance contributions of self-employed.
Learning outcomes
At the end of the course, a student should be able to:
1. discuss the personal income tax and to determine the tax liability of self-employed persons;
2. understand the legal obligations of self-employed persons in the field of health and social insurance, to calculate contributions and to fill in surveys of income and expenses of self-employed;
3. keep tax evidence;
4. apply travel allowances for the needs of self-employed;
5. understand the basic institutes of tax administration and communication with tax administrators, health and social insurance institutions.
Syllabus
  • Tutorial 1:
  • A. Introduction; tax liabilities of self-employed; personal income taxation; travel allowances – practical applications;
  • B. tax administration – fundamental institutes;
  • Tutorial 2:
  • A. calculation of personal income tax liability of self-employed persons;
  • B. keeping tax evidence – practical applications;
  • Tutorial 3:
  • A. social and health insurance of self-employed persons – theoretical background;
  • B. social and health insurance of self-employed persons – case studies; surveys of income and expenses of self-employed.
Literature
    required literature
  • Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů
  • Pojistné zákony v oblasti zdravotního a sociálního pojištění, ve znění pozdějších předpisů
  • Zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů
  • Zákon č. 262/2006 Sb., zákoník práce, ve znění pozdějších předpisů
  • PILÁTOVÁ, Jana. Daňová evidence : komplexní řešení problematiky daňové evidence pro OSVČ. 13. aktualizované vydání. Olomouc: Anag, 2022, 351 stran. ISBN 9788075543561. info
  • DUŠEK, Jiří and Jaroslav SEDLÁČEK. Daňová evidence podnikatelů 2020. Sedmnácté vydání. Praha: Grada Publishing, 2020, 144 stran. ISBN 9788027110353. URL info
  • JANOUŠEK, Karel. Cestovní náhrady v 326 příkladech. 9. aktualizované vydání. Olomouc: Anag, 2018, 559 stran. ISBN 9788075541130. info
    recommended literature
  • HNÁTEK, Miloslav. Daňové a nedaňové náklady. 3. rozšířené vydání. Praha: Esap, 2020, 289 stran. ISBN 9788090739826. info
  • HNÁTEK, Miloslav. Zcela legální daňové triky : pro podnikatele, svobodná povolání, pronajímatele, zaměstnance, studenty, seniory : více vědět, více získat. 4. rozšířené vydání. Praha: Esap, 2020, 253 stran. ISBN 9788090739819. info
  • HAKALOVÁ, Jana and Yvetta PŠENKOVÁ. Daňová evidence : teorie a praxe. 2. vydání. Praha: Wolters Kluwer, 2019, 125 stran. ISBN 9788075982391. info
Teaching methods
Theoretically and practically oriented tutorials with an emphasis on the active approach of students. Study of recommended literature and related legal regulations. Processing POT(s).
Assessment methods
During the semester, students are required to prepare and submit POT containing several parts. Each processed POT is evaluated by up to 60 points. The course is concluded with a written exam evaluated by up to 40 points. The following grading scale is applied for the evaluation: A <92-100)%; B <84-92)%; C <76-84)%; D <68-76)%; E <60-68)%; F less than 60%. Any copying, recording or leaking tests, use of unauthorised 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 Systém (IS MUNI), and the Dean will initiate disciplinary proceedings that may result in study termination. The mentioned procedure relates to all the activities that are included in the final evaluation of the course.
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.
The course is also listed under the following terms Spring 2022, Spring 2024.
  • Enrolment Statistics (Spring 2023, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2023/CKF_DAEV