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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 - Items increasing/decreasing the economic result - Corporate income tax - deductible items and tax relief - Tax deductible expenses - general principles and relation to accounting principles - Tax 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 - Corporate tax return - 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
- Home preparation for classes
- 30 hours per semester
- Participation in classes
- 20 hours per semester
- Preparation for course credit
- 30 hours per semester
- Preparation for examination
- 45 hours per semester
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| prerequisite |
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| Knowledge |
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| Knowledge of the basics of financial accounting is a prerequisite. |
| Knowledge of the basics of financial accounting is a prerequisite. |
| Skills |
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| Prerequisites are not set. |
| Prerequisites are not set. |
| learning outcomes |
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| Knowledge |
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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 |
|---|
| Lecturing |
| Lecturing |
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| Skills |
|---|
| Practice exercises |
| Practice exercises |
| Individual work of students |
| Individual work of students |
| assessment methods |
|---|
| Knowledge |
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| Composite examination (Written part + oral part) |
| Composite examination (Written part + oral part) |
| Analysis of seminar paper |
| Analysis of seminar paper |
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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 2025. Grada, 2025. ISBN 978-80-908801-4-6.
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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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SKÁLOVÁ, J. Účetnictví a daň z příjmů. Praha: Wolters Kluwer, 2025. ISBN 978-80-286-0275-8.
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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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