Course detail

Advising

FP-FporPAcad. year: 2013/2014

The course is focused mainly on the theory of consultancy and deals with the requirements for tax advisors in the Czech Republic.

Language of instruction

Czech

Number of ECTS credits

5

Mode of study

Not applicable.

Guarantor

Ing. Michal Polák, Dr.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will be apply their knowledge to particular examples. They will be made familiar with the job of a tax advisor and with the requirements of the Chamber of Tax Advisors for the tax advisor’s exam.

Prerequisites

Students are expected to have knowledge of Czech system of taxation and the tax administration, as well as the knowledge of companies (Commercial law, management, finance etc.).

Co-requisites

Not applied.

Planned learning activities and teaching methods

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Assesment methods and criteria linked to learning outcomes

The course-unit credit is conditional on successful completion of given coursework.
Form of examination:
Combined – written multiple-choice test.
Oral examination - if necessary.
Assessment reflects especially the mark given for the semester work.

Course curriculum

basic concepts
consultant and advisory
market advisory services
counseling process
professional integrity
consulting contract
tax advice in the CR
legal advice in the CR

Work placements

Not applicable.

Aims

The aim of the course is for students to master the theoretical and practical aspects of consultancy. They will be made familiar with the rules and regulations governing the tax consultancy in the Czech Republic. The purpose of the course is to prepare students for future job of a tax advisor or for situations where the consultancy services are required.

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. In the first seminar, the tutor will announce ‘control seminars’ which are obligatory for students.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Polák,M., Baranyková, M., Kopřiva,J.: Manažerské poradenství (CS)
aktuální legislativa (CS)

Recommended reading

Kubr, M.: Jak si vybrat poradce, 1.vydání, Praha, Management press (CS)
Potměšilová, J.:Daňové poradenství a daňoví poradci, 1.vydání, Praha (CS)
Ricchiute, D.: Audit, 1.vydání, Praha, Victoria publishing, a.s. (CS)
Materiály Sdružení účetních a daňových poradců Brno www.sudp.cz (CS)
Materiály Komory daňových poradců ČR www.kdpcr.cz (CS)

Classification of course in study plans

  • Programme MGR Master's

    branch MGR-UFRP , 2. year of study, summer semester, elective

Type of course unit

 

Lecture

20 hours, optionally

Teacher / Lecturer

Ing. Michal Polák, Dr.

Syllabus

A brief description of lectures:
1) Introduction to the course
2) Theory of consultancy – introduction, aims of consultancy, effect and extent of consultancy services, relationship between an advisor and a client, the workmanship in consultancy, the process of consultancy, the problem, professional development of advisor.
3) Tax consultancy – introduction, history of tax consultancy in the CR, legal regulations of tax advisory in the CR, insurance of tax advisors, activity of the Chamber of Tax Advisors.
4) Conclusion
5) Revision

Exercise

10 hours, compulsory

Teacher / Lecturer

Ing. Michal Polák, Dr.

Syllabus

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