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Lecturer(s)
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Kydlíčková Irena, Ing. Ph.D.
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Course content
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Subject of income tax of natural persons Revenue exempt from income tax of natural persons Expenditures in the income tax base of natural persons Tax and non-tax costsIncome from dependent activity Income from capital assets, rental income Other Income Income taxed at a special tax rateIncome from foreign, co-ownership income Items deductible from the tax base, non-taxable amounts, tax deductionsIncome Tax Administration of Individuals and their economic aspects Tax return on personal income tax - case study Moore Stephens' tax experts are involved in teaching.
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Learning activities and teaching methods
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- Preparation for comprehensive test (10-40)
- 29 hours per semester
- Team project (50/number of students)
- 10 hours per semester
- Contact hours
- 39 hours per semester
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| prerequisite |
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| Knowledge |
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| To explain the basic principles of the tax system and the basic aspects of personal income tax and insurance premiums. |
| Skills |
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| To apply basic knowledge of the tax system. |
| Competences |
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| N/A |
| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| To explain the economic aspects of the tax on personal income with an emphasis on differences in the taxation of different types of income. |
| To define the basic and additional tax elements of the personal income tax. |
| Skills |
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| To apply knowledge about personal income tax on practical economic examples. |
| To perform tax optimization specifically for personal income tax. |
| Competences |
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| N/A |
| N/A |
| teaching methods |
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| Knowledge |
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| Lecture with visual aids |
| Lecture supplemented with a discussion |
| Skills |
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| Seminar |
| Self-study of literature |
| Competences |
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| Seminar |
| Self-study of literature |
| Lecture |
| assessment methods |
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| Knowledge |
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| Test |
| Skills |
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| Test |
| Skills demonstration during practicum |
| Competences |
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| Skills demonstration during practicum |
| Test |
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Recommended literature
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-. Daňové zákony ČR v platném znění.
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Brychta, Ivan a Vychopeň Jiří. Daň z příjmů 2017: Meritum. Praha, 2017. ISBN 978-80-7552-750-9.
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Dušek, Jiří. Daně z příjmů 2017 přehledy, daňové a účetní tabulky. Praha, 2017. ISBN 978-80-271-0421-5.
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Vančurová, Alena. Zdanění osobních příjmů. Vyd. 1. Praha : Wolters Kluwer, 2013. ISBN 978-80-7478-388-3.
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