MKF_PRID Direct taxes

Faculty of Economics and Administration
Spring 2025
Extent and Intensity
13/0/0. 6 credit(s). Type of Completion: zk (examination).
In-person direct teaching
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
Prerequisites (in Czech)
! MKF_PRDA Direct taxes && FORMA(K)
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
Content of the course builds on knowledge gained in basic financial accounting courses. In addition, it specifies the various issues of direct taxation in the Czech Republic from the perspective of entrepreneurs - both physical and legal persons. Particular attention is paid to the provisions of the Income Tax Act as the main direct tax influencing business in the Czech Republic. An integral part of the course is also analysis of social and health insurance and other direct taxes (road, property), their reporting and their link to the accounting.
Learning outcomes
At the end of this course the student will be able to understand to: - Income tax of physical and legal persons, - Health and social insurance, - Property taxes.
Syllabus
  • Thematic plan of tutorial: Theme 1 Legal regulation of direct taxes in the Czech Republic, tax system, law on income tax, its structure, taxable income, income exempt from tax, taxation of income from dependent activity, advance and withholding tax, annual tax settlement, 2 Legal regulation of health and social insurance in the Czech Republic and the EU, taxpayers, rates, deadlines, reports 3 Taxation of income from business and other self-employed activities, distribution of income among cooperating persons, tax records, 4 Tax expenses (costs), tax (accounting) depreciation, non-tax expenses (costs), 5 Taxation of income from capital assets, rent and other income, corporate income tax, differences from personal income tax 6 Acquisitions, mergers and their tax implications 7 Transfer prices, risks 8 Taxation of international income, double taxation treaties, tax returns for personal income tax and corporate income tax 9 Deductible item for research and development, investment incentives 10 Road tax, structure of the law, tax returns 11 Real estate tax, structure of the law, tax returns 12 International tax planning, prospects for the future
Literature
    required literature
  • Daňové zákony - aktuálního roku
  • DUŠEK, Jiří and Jaroslav SEDLÁČEK. Daňová evidence podnikatelů 2024. 21. vydání. Praha: GRADA Publishing a.s., 2024, 152 pp. ISBN 978-80-271-5240-7. info
  • SUCHAN, Stanislav. Daňový profík : daň z nemovitých věcí. Vydání první. Jihlava: SM tax, 2023, 161 stran. ISBN 9788090849891. info
  • Daně z příjmů : s komentářem 2020 : zákon č. 586/1992 Sb., o daních z příjmů, s komentářem, účinný pro rok 2020, komentář reaguje na zákony přijaté a rozhodnutí MF vydaná k dani z příjmů v rámci opatření v souvislosti s nák. Edited by Vladimír Pelc - Petr Pelech. 18. aktualizované vydání. Olomouc: Anag, 2020, 838 stran. ISBN 9788075542779. info
    recommended literature
  • HNÁTEK, Miloslav. Daňové a nedaňové náklady. 6. aktualizované a rozší. Praha: Esap, 2023, 303 stran. ISBN 9788090880108. info
  • HNÁTEK, Miloslav. Nemovité věci v daních : prodej, koupě, nájem, ubytování, nemovité věci v podnikání, darování, dědění. 1. vydání. Praha: Esap, 2023, 209 stran. ISBN 9788090739895. info
  • Sborník příkladů : daň z příjmů právnických a fyzických osob, daň z přidané hodnoty, spotřební daně, daň z nemovitých věcí, daň z nabytí nemovitých věcí, silniční daň, profesní předpisy KDP ČR, daňový řád, účetnictv. Brno: Komora daňových poradců ČR, 2020, 313 stran. ISBN 9788090771802. info
  • SKÁLA, Milan. Zvláštnosti zdaňování nemovitých věcí. Vydání první. Praha: Wolters Kluwer, 2015, 338 stran. ISBN 9788074788208. info
  • VALOUCH, Petr. Leasing v praxi - praktický průvodce. 5. aktualizované vydání. Praha: GRADA Publishing, 2012, 120 pp. Účetnictví a daně. ISBN 978-80-247-4081-2. info
  • VALOUCH, Petr. Účetní a daňové odpisy 2012 (Accounting and tax depreciation). 7th ed. Praha: GRADA Publishing, 2012, 144 pp. ISBN 978-80-247-4114-7. info
  • Daň silniční s komentářem. Edited by Karel Janoušek. 3. aktualiz. vyd. Olomouc: ANAG, 2010, 135 s. ISBN 9788072635870. info
  • VALOUCH, Petr. Daňové tipy a triky pro fyzické osoby (Tax tips and tricks for physical persons). 1st ed. Praha: GRADA Publishing, 2010, 122 pp. Účetnictví a daně. ISBN 978-80-247-3332-6. info
Teaching methods
3 tutorials
Assessment methods
1. Ongoing tests will be written during tutorials in weeks according to schedule. • If a student can not physically attend 1 of the seminar tests (teacher examines apology), the student can write the replacement test in the last week of teaching. • Evaluation of ongoing trials (or alternative test), will coincide with the final assessment test. 2. Final evaluation of work done in tutorials. • Conditions for participation in graduation test, 2 control tests with average rating of 60% or more. These 2 tests are designed to 25 points (maximum achievable 50 points), the minimum for participation for the test is 30 points. • Development of 2 WCTs. Rating the quality of set-off WCT with 20% resulting in a mark for assessing the quality of WCT holds: A 92 - 100% D 68 - 75% B 84 - 91% E 60 - 67% C 76 - 83% F less than 60% • A student who fails to tutorials - ie. resulting interim assessment tests is less than 60%, will write the replacement test of the whole substance. This test is designed for 50 points, to pass the test he must achieve at least 30 points. Examination is a written 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 tax example, with the aim of calculating the taxable amount and calculating the tax liability the business entity. The maximum achievable score is 100, the minimum for the test is 60 points. • Weight result counts 80% of the final mark. The final mark consists of: examination test (80%) + the level of WCT (20%) For the evaluation of students, the following scale is used: A 92 - 100% D 68 - 75% B 84 - 91% E 60 - 67% C 76 - 83% 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
Study support
https://is.muni.cz/auth/el/econ/jaro2025/MKF_PRID/index.qwarp
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
The course is taught: in blocks.
Note related to how often the course is taught: 12 hodin.
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 Spring 2022, Spring 2023, Spring 2024.
  • Enrolment Statistics (Spring 2025, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2025/MKF_PRID