Students will be able to apply their knowledge to particular accounting documents and receipts and to work out the company accounting, including the closing operations, as well as financial statements. Based on this information students will prepare the tax returns of direct and indirect taxes.

Students are expected to have knowledge of accounting, financial statements and elaboration of different tax returns and theory of tax procedural law

The course contains lectures that explain basic principles, problems and methodology of the discipline, and exercises that promote the practical knowledge of the subject presented in the lectures.

To complete successfully the course, students must pass a credit test consisting of:

1. a) 20 questions on road tax and property tax and
2. b) 20 questions on the tax procedural code.

The student must obtain at least of 20 points in total.

The overall classification is identical to the ECTS classification scale.

Student evaluation with an individual plan - the course guarantor sets the rules based on individual conditions

The basic topics in the course:
1. Introduction to the course, familiarising students with the content of the course and requirements connected to the processing the assigned complex examples for a specific company.

2. Determining the methodological approach for the overall processing at the given company from the accounting and tax perspective.

3. Road tax – determination of the subject of tax, establishing the taxpayer, ascertaining the tax base and rates by the individual type of vehicle, completing and submitting the tax return, paying tax and advances.

4. Property tax (tax on land and building tax). Definition of real estate which is or is not subject to tax, which are exempt from tax, establishing the taxpayer, determining the tax base and establishing the basic rate, establishing the tax rate by type of property and size of settlement where the property is sited.

5 Determination of property tax

6. Theory of tax procedural law, basic terms of the tax procedural code, basic principles of tax administration; subjects in tax administration, representation, terms

7. Tax administration, proceedings and tax procedure, course of procedures, submissions, procedures in tax administration, tax evidence, proving

8.Decisions, delivery of the decision.

9. Assessment procedure and additional assessment procedure, term for setting the tax; tax payment, overpayment, underpayment, term for assessment the tax.

10.Remedial and supervisory measures, judicial protection, consequences of breaching the duties within tax administration.

The aim of the course is for students to master practically the taught topics – e.g. on completion of the course students will be able to set the tax liability for individual types of companies and individual types of taxes on a given example.

Monitoring of students’ individual work on assigned tasks. In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate, generally elaboration of partial written exercises.

• compulsory prerequisite
  • Accounting on PC

• Programme BAK-UAD Bachelor's, 3. year of study, summer semester, compulsory