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Lecturer(s)
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Kirschnerová Pavlína, Ing. Ph.D.
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Szabó Filip, Ing.
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Course content
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Corporate income tax - introduction to the issue Corporate income tax - adjustment of the tax base Corporate income tax - deductible items and tax relief Tax deductible and non-deductible expenses - general principles and relation to accounting principles Tangible and intangible assets specified in income tax code and tax depreciation Tax aspects of statutory reserves and leasing Tax Code - general principles of tax administration Tax Code - tax administration procedures Tax advice (Act on Tax Advice and the Chamber of Tax Advisers of the Czech Republic, principles of tax advice, code of conduct)
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Learning activities and teaching methods
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Lecturing, Methods for working with texts (Textbook, book), Practice exercises, Teamwork
- Home preparation for classes
- 24 hours per semester
- Term paper
- 3 hours per semester
- Preparation for course credit
- 12 hours per semester
- Preparation for examination
- 24 hours per semester
- Participation in classes
- 20 hours per semester
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| prerequisite |
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| Knowledge |
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| Knowledge of economics and financial accounting. |
| Knowledge of economics and financial accounting. |
| learning outcomes |
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| define the taxpayer and the corporate income tax base |
| define the taxpayer and the corporate income tax base |
| comprehensively explain the procedure for transferring the economic result to the tax base |
| comprehensively explain the procedure for transferring the economic result to the tax base |
| characterize the general principles of determining tax-effective and ineffective costs |
| characterize the general principles of determining tax-effective and ineffective costs |
| explain the methodical procedure for calculating corporate income tax |
| explain the methodical procedure for calculating corporate income tax |
| describe general principles and procedures in tax administration |
| describe general principles and procedures in tax administration |
| Skills |
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| practically apply individual provisions of the Income Tax Act |
| practically apply individual provisions of the Income Tax Act |
| practically apply the transfer of the economic result to the tax base |
| practically apply the transfer of the economic result to the tax base |
| divide the costs into tax-effective and ineffective ones and justify this division according to the applicable tax legislation |
| divide the costs into tax-effective and ineffective ones and justify this division according to the applicable tax legislation |
| calculate corporate income tax |
| calculate corporate income tax |
| fill out the corporate income tax return separately |
| fill out the corporate income tax return separately |
| teaching methods |
|---|
| Knowledge |
|---|
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| Lecturing |
| Lecturing |
| Practice exercises |
| Practice exercises |
| Teamwork |
| Teamwork |
| assessment methods |
|---|
| Oral examination |
| Conversation |
| Conversation |
| Preparation of a presentation |
| Oral examination |
| Preparation of a presentation |
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Recommended literature
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Daňové zákony a související předpisy v aktuálním znění.
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Daňový řád v aktuálním znění.
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Zákon č. 523/1992 Sb. o daňovém poradenství a Komoře daňových poradců České republiky ve znění pozdějších předpisů (online: https://www.kdpcr.cz/informace/predpisy/zakon-o-danovem-poradenstvi).
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HNÁTEK, M. Daňové a nedaňové náklady 2019. Praha: Grada, 2019. ISBN 978-80-905899-8-8.
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KDPČR. Sborník příkladů 2018. Brno: KDPČR, 2018, 2018.
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KOBÍK, J., KOHOUTKOVÁ, A. Daňový řád, změny od 1.6.2018. Praha: Grada, 2018. ISBN 978-80-7554-146-8.
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PRUDKÝ, P., LOŠŤÁK, M. Hmotný a nehmotný majetek v praxi. Olomouc: Anag, 2017. ISBN 978-80-7554-063-8.
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VANČUROVÁ, A., LÁCHOVÁ, L. Daňový systém ČR 2018. Praha: VOX, 2018. ISBN 978-80-87480-63-2.
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VANČUROVÁ, A., SOJKA, V. Mezinárodní zdanění příjmů. Praha: Wolters Kluwer, 2013. ISBN 978-80-747-8035-6.
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