Course detail

Personal income tax

FP-UzfoPAAcad. year: 2020/2021

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

Guarantor

doc. Ing. Mgr. Karel Brychta, Ph.D.

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 and real optimization case studies.

Prerequisites

Not applicable.

Co-requisites

Not applicable.

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

Assignment and test.

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 to acquaint students with the basic principles of personal income taxation.

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

The courses are compulsory - only two absences.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Zákon č. 586/1992 Sb., o daních z příjmů, ve znění účinném pro aktuální rok.
HALABRINOVÁ, D. Praktický průvodce podnikatele, aneb, Jak vést daňovou evidenci: zdanitelné příjmy a výdaje, knihy pohledávek a dluhů, faktury přijaté a vystavené, karty dlouhodobého majetku, pokladní doklady, skladovací karty, DPH. 1. vyd. Brno: Aprofitail Czech Republic, 2016. 204 s. ISBN 978-80-905622-2-6.
DVOŘÁKOVÁ, Veronika, Marcel PITTERLING a Hana SKALICKÁ. Zdaňování příjmů fyzických a právnických osob 2017. 2., akt. vyd. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-538-3.
MACHÁČEK, Ivan. Zaměstnanecké benefity a daně. 4. vydání. Praha: Wolters Kluwer, 2017. Daně. ISBN 978-80-7552-514-7.

Recommended reading

VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2016. 13., akt. vyd. Praha: 1. VOX, 2016. ISBN 978-80-87480-44-1.
DUŠEK, Jiří a Jaroslav SEDLÁČEK. Daňová evidence podnikatelů 2017. 14. vyd. Praha: Grada, 2017. ISBN 978-80-271-0424-6.
aktuální články v odborných časopisech (např. Poradce, Daňová a hospodářská kartotéka, Finanční, účetní a daňový bulletin)
PILÁTOVÁ, Jana, Jana DLABAČOVÁ a Pavel KYSELÁK. Novinky v účetnictví podnikatelů a v daních z příjmů 2017 a 2018. Praha: Svaz účetních České republiky, 2018. Metodické aktuality Svazu účetních. ISBN 978-80-87367-85-8.

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

doc. Ing. Mgr. Karel Brychta, Ph.D.

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

Guided consultation in combined form of studies

20 hours, optionally

Teacher / Lecturer

doc. Ing. Mgr. Karel Brychta, Ph.D.

Exercise

26 hours, compulsory

Teacher / Lecturer

doc. Ing. Mgr. Karel Brychta, Ph.D.

Syllabus

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