FIUBKNAP Tax Law Application

School of Business Administration in Karvina
Winter 2023
Extent and Intensity
0/16/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Jana Janoušková, Ph.D. (lecturer)
Mgr. Tetiana Konieva, Ph.D. (assistant)
Guaranteed by
doc. Ing. Jana Janoušková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.
Timetable of Seminar Groups
FIUBKNAP/01: Fri 3. 11. 11:25–13:00 B207, 13:55–15:30 B207, Fri 1. 12. 13:55–15:30 B207, J. Janoušková
Prerequisites
FAKULTA(OPF) && TYP_STUDIA(B) && FORMA(K) && ROCNIK(3)
There are no conditions to complete the course and the course can be recorded independently from other courses.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 40 student(s).
Current registration and enrolment status: enrolled: 4/40, only registered: 0/40
fields of study / plans the course is directly associated with
Course objectives
The basic aim of the course is the practical application of acquired theoretical knowledge in subjects related to accounting and taxes. Students will test their knowledge of tax law and accounting on selected income tax issues.
Learning outcomes
- gaining knowledge in the field of taxation of personal and corporate income tax in the conditions of the Czech Republic - acquisition and practice of practical skills in connection with the calculation of the taxpayer's tax liability
Syllabus
  • 1. Tax environment and financial decision-making of business entities Differences in the calculation of the tax base for natural and legal persons in relation to accounting and tax records. A different view of costs and revenues and the "cash principle". 2. The mechanism of operation of corporate and personal income tax Follow-up to the Commercial Corporations Act and the Trade Licensing Act. Choice of business form in connection with tax optimization. Business companies as a form of business (public business company, limited partnership, limited liability company, joint stock company, cooperative, specifics of silent partner and other forms of joint business performance). 3. Specific aspects of capital company taxation Selected specific problems of corporate income tax in connection with the accounting result and its subsequent adjustment in connection with the tax base and the preparation of tax returns. 4. Accounting versus tax depreciation, Accounting and tax reserves Fixed assets, depreciation of assets, tax and accounting view, lease of assets. Specifics of depreciation of intangible assets. Determination of reserves and their legislative treatment. Tax reserves, accounting reserves, definition of basic terms, the importance of reserves from the accounting and tax point of view. 5. Investment incentives of the state Investment incentives of the state, their importance in connection with business support. Application of investment benefits in determining personal and corporate income tax. 6. Price of work Influence of social security and public health insurance. Practical application on selected examples in relation to the price of labour. Insurance and employee benefits. Minimum wage. Obligations of the employer in the context of employees. Taxation of income from dependent activity, practical application, methodology of calculation of advances, including annual settlement of advances. Specifics of student taxation. Tax exemption. 7. Taxation of natural and legal persons Elaboration of complex examples, application of tax optimization, determination of the tax base, its adjustment of the non-taxable part of the tax (for natural persons) and deductible items. Calculation of tax liability and application of tax rebates. Determination of advance payments for the next tax period. Practical applications of taxation of a cooperating person. 8. Taxation of income from dependent activity. Practical application, methodology of calculation of advances, including annual settlement of advances. Insurance regimes.
Literature
    required literature
  • JANOUŠKOVÁ, J. a Š. SOBOTOVIČOVÁ. Aplikace daňového práva. Karviná: SU OPF. (K dispozici na univerzitním po, 2018. info
  • DVOŘÁKOVÁ, V., M. PITTERLING a H. SKALICKÁ. Zdaňování příjmů fyzických a právnických osob. Wolters Kluwer ČR, 2017. ISBN 978-80-7552-538-3. info
  • KOUT, P. Cvičné příklady pro studium předmětu Daně. Institut certifikace účetních, a.s., 20. vyd, 2016. ISBN 978-80-87985-03-8. info
    recommended literature
  • Aktuální legislativní normy k tématu předmětu. info
  • Webový portál Finanční správy ČRInformace. info
  • VANČUROVÁ, A. a kolektiv autorů. Daňový systém ČR, cvičebnice 2017. Praha: 1. VOX, 2017. ISBN 978-80-87480-58-8. info
  • BĚHOUNEK, P. Společnost s ručením omezeným ? prakticky včetně účetnictví a daní. Praha: Anag, 2016. ISBN 978-80-7554-037-9. info
  • HALL, R. E. a A. RABUSHKA. The Flat Tax: Updated Revised Edition. Stanford: Hoover Press, 2007. ISBN 978-0-8179-9311-5. info
Teaching methods
Skills demonstration
Seminar classes
Assessment methods
Credit
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Seminář 16 HOD/SEM.
Teacher's information
Activity Difficulty [h]
Ostatní studijní zátěž 76
Přednáška 13
Seminář 26
Zápočet 30
Summary 145
The course is also listed under the following terms Winter 2018, Winter 2019, Winter 2021, Winter 2022, Winter 2024.
  • Enrolment Statistics (Winter 2023, recent)
  • Permalink: https://is.slu.cz/course/opf/winter2023/FIUBKNAP