MPF_PRID Direct taxes

Faculty of Economics and Administration
Spring 2025
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
In-person direct teaching
Teacher(s)
Ing. Petr Valouch, Ph.D. (lecturer)
Ing. Petr Valouch, Ph.D. (seminar tutor)
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)
! MPF_PRDA Direct taxes
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 80 student(s).
Current registration and enrolment status: enrolled: 0/80, only registered: 0/80
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 lectures: week 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 Seminars 1) Introductory seminar - the method of work in seminars, assessment of conditions, • Analysis of regulation of income tax in the Czech Republic, • tax exempted income - practical examples, 2) The taxation of income from employment, and advance withholding tax, the annual clearing of tax, practicing of practical examples, • taxation of income from employment in a signed statement, • taxation of income from employment in the unsigned statement, • annual tax settlement 3) Health and social insurance . payers, rates, . system of calculation, exceptions . returns . comparison between the Czech Republic and member countries of the EU 4) taxation of income from business and other self-employment, income distribution among the cooperating parties, practicing of practical examples, • income from business, • income from other self-employment, • flat-rate tax • the possibility of income distribution among the cooperating parties, the analysis of different options, • tax records 5) Tax expenses (costs), their registration, practicing of practical examples, • identification of tax expenditures (costs) under the Law on Income Tax, • the possibility of evidence of such expenditure, • lump-sum expenses • the individual tax expenditure 6) Tax (accounting) depreciation, practicing of practical examples, • calculation of accounting depreciation, the recognition and application of such tax costs, • calculation of tax depreciation, the evidence - non tax expenditures (costs), their registration, practicing of practical examples, • identification of non-tax expenses (costs) under the Law on Income Tax, • following the application of these expenses in the tax base 7) The taxation of income from capital assets, rent and other income, practicing of practical examples, • taxation of income from capital assets, • taxation of income from rent, the scope for tax expenditure • taxation of other income 8) Corporate Income Tax, differences from the personal income tax, practicing of practical examples, • identifying differences between personal and corporate income tax, • exemptions • the corporate income tax, • corporate tax, • accounting for income tax 9) The acquisition, merger and tax consequences, the transfer price, practicing of practical examples, • The tax effects of acquisitions and mergers, • transfer prices, their use in the taxation of income 10) The taxation of international income, double tax agreements, exercise of practical examples • Determination of the tax rezidentury, • double tax agreements, • techniques of international taxation 11) The return to personal and corporation income tax, practicing of practical examples, • compilation of tax returns for personal income tax, • compilation of tax returns for corporation income tax, 12) road tax and real estate tax, the structure of law, tax returns • road tax, compilation of tax return • real estate tax, the compilation of tax return
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. Zcela legální daňové triky 2023 : pro podnikatele, svobodná povolání, pronajímatele, zaměstnance, studenty, seniory : více vědět, více získat. 7. aktualizované vydání. Praha: Esap, 2023, 267 stran. ISBN 9788090739888. info
  • Komentář k majetkovým daním, dani silniční a dani spotřební s příklady : 2020 : daň z nemovitých věcí, daň z nabytí nemovitých věcí, daň silniční, daň spotřební. Edited by Jana Procházková - Věra Engelmannová - Martin Mikuš - Václav Pik. 5. aktualizované a rozší. Bohuňovice: Účetní-portál.cz, 2020, 475 stran. ISBN 9788088128601. 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
Teaching methods
Lectures and seminars
Assessment methods
1. Examination is a written test (if online exam is necessary, IS online tools are used). • 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 the business entity. The maximum achievable score is 30, the minimum for the test is 18 points. For the evaluation of students, the following scale is used: A 28 - 30 p. B 25 - 27 p. C 23 - 24 p. D 21 - 22 p. E 18 - 20 p. F less than 18 p. "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." If the student wants to study this course at the time of his trip abroad, he will enroll in this course in the combined form and will proceed according to the rules stated in the interactive syllabus of the subject in the combined form.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught: every week.
General note: Přednášky jsou dostupné online a ze záznamu.
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/MPF_PRID