Course detail

Income Tax for Natural Persons

FP-TdfoPAcad. year: 2015/2016

The course is focused mainly on natural person income tax within the law on Income Tax as amended. Also dealt with is the health insurance and the social insurance.

Language of instruction

Czech

Number of ECTS credits

6

Mode of study

Not applicable.

Guarantor

Ing. Michal Polák, Dr.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will be made familiar with the basic terminology used in the area of income tax, and they will also learn individual links to other rules and regulations. Students will be expected to apply their knowledge to particular examples.

Prerequisites

Students are expected to have basic knowledge of rules and regulations, the accounting and the basic knowledge of the system of taxation in the Czech Republic.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures.

Assesment methods and criteria linked to learning outcomes

The course-unit credit is conditional on the successful completion of given coursework from point of view of .material and formal correctness and completeness.
The exam consists of a written part - complex example that could be replenished with the test (questions a, b, c), or according the examiner of oral part (questions are based on the results of the written and knowledge of the subject matter).
The test result is the basic criterion of classification, the term work are taken into account only in rare cases.

Course curriculum

general Introduction
structure of the Act
basic concepts of law
algorithm for calculating tax
detailed interpretation of key provisions of the Act
related laws

Work placements

Not applicable.

Aims

The aim of the course is for students to master the theoretical aspects and methodology for accurate evaluation of income tax. It is necessary for students to know the rules and regulations of the law Nr. 586/92 Sb. on Income Tax as amended. Students will learn how to apply gained knowledge to practical examples.

Specification of controlled education, way of implementation and compensation for absences

Attendance at lectures and seminars is not obligatory. Attendance is required only at the first seminar where the students will be assigned the topic of semester work, and at the last seminar where they will deliver it.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Polak,M.,Baranyková,M., Kopřiva,J.:Daň z příjmů fyzických osob (CS)
aktuální platná legislativa (CS)

Recommended reading

kolektiv autorů: Abeceda mzdové účetní, Ostrava, Anag, spol. s r.o... (CS)
Vybíhal: Zdanění fyzických osob (CS)

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-MTK , 2. year of study, winter semester, compulsory

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

Ing. Michal Polák, Dr.

Syllabus

A brief description of lectures:
1) Introduction to the course and its aims, sources of information.
2) Introduction to income tax law
3) Natural person income tax – taxpayer, the object of the tax, tax exemption, the tax base, calculation of tax, tax-free items, tax allowance.
4) Tax account and tax return.
5) Natural person income tax – detailed explanation (§ 6 - § 10).
6) The national insurance.
7) The health insurance.
8) Conclusion

Exercise

26 hours, compulsory

Teacher / Lecturer

Ing. Michal Polák, Dr.

Syllabus

The seminars will be focused on practising the lectured topics and elaboration of case studies.