A course is the basic teaching unit, it's design as a medium for a student to acquire comprehensive knowledge and skills indispensable in the given field. A course guarantor is responsible for the factual content of the course.
For each course, there is a department responsible for the course organisation. A person responsible for timetabling for a given department sets a time schedule of teaching and for each class, s/he assigns an instructor and/or an examiner.
Expected time consumption of the course is expressed by a course attribute extent of teaching. For example, extent = 2 +2 indicates two teaching hours of lectures and two teaching hours of seminar (lab) per week.
At the end of each semester, the course instructor has to evaluate the extent to which a student has acquired the expected knowledge and skills. The type of this evaluation is indicated by the attribute completion. So, a course can be completed by just an assessment ('pouze zápočet'), by a graded assessment ('klasifikovaný zápočet'), or by just an examination ('pouze zkouška') or by an assessment and examination ('zápočet a zkouška') .
The difficulty of a given course is evaluated by the amount of ECTS credits.
The course is in session (cf. teaching is going on) during a semester. Each course is offered either in the winter ('zimní') or summer ('letní') semester of an academic year. Exceptionally, a course might be offered in both semesters.
The subject matter of a course is described in various texts.
BI-DAN Taxes for non-Economists Extent of teaching: 2P+2C Instructor: Finardi S., Jiříková T. Completion: Z,ZK Department: 18102 Credits: 4 Semester: Z Annotation:
Taxes, including social insurance contributions, are obligatory payments paid by people or institutions to public budgets. This is the way how a significant portion of GDP is redistributed. This course concerns who pays which taxes or who bears the tax burden. The course introduces students to the tax theory and policy fundamentals and shows how they affect taxation of income, consumption, and wealth. The course provides practical information on calculations of tax liabilities of both citizens and institutions as well as information about important taxpayers´ formal duties towards public administration.
Lecture syllabus:
1. Public revenue. Definition of a tax. Classification of taxes. 2. Functions of taxes. Efficiency and equity of taxation. 3. Personal income taxation and social insurance contributions of employees. 4. Personal income taxation and social insurance contributions of the self-employed. 5. Taxation of other personal incomes. 6. Corporate income taxation I. 7. Corporate income taxation II. Introduction to the consumption taxation. 8. Value added tax. 9. Excise duties and energy taxation. Tax on vehicles. 10. Wealth taxation. 11. Tax liabilities of a corporation or an employer. 12. Tax liabilities and the tax burden of a citizen. 13. Tax liabilities and the tax burden of an entrepreneur. Seminar syllabus:
1. Taxes are all around us. 2. Cost of taxation. Indicators of the tax burden. 3. Calculation of the income tax liability and social insurance contributions of an employee. 4. Calculation of the income tax liability and social insurance contributions of the self-employed. 5. Calculation of the tax liability related to other personal incomes. 6. Calculation of the tax base of a corporation. 7. Calculation of the income tax liability of a corporation. 8. VAT in prices of taxable goods. 9. Calculation of VAT paid by a taxable person. Excise duties in prices. 10. Calculation of the tax on vehicles, property taxes, and capital transfer taxes. 11. Case study 1: How much does a corporation or an employer pay and what duties does it have? 12. Case study 2: How much does a citizen pay and what duties does s/he have? 13. Case study 3: How much does an entrepreneur pay and what duties does s/he have? Literature:
VANČUROVÁ, Alena, LÁCHOVÁ, Lenka, KLAZAR, Stanislav. Daňový systém ČR 2010. 10. aktual. vyd. Praha: VOX, 2010. 355 s. ISBN 978-80-86324-86-9Requirements:
A written exam. It includes both questions about basics of taxation, and calculations of tax liabilities in practical situations.
Informace o předmětu a výukové materiály naleznete na https://moodle-vyuka.cvut.cz/course/search.php?search=BI-DAN The course is also part of the following Study plans:
Study Plan Study Branch/Specialization Role Recommended semester BI-SPOL.2015 Unspecified Branch/Specialisation of Study VE 5 BI-WSI-PG.2015 Web and Software Engineering VE 5 BI-WSI-WI.2015 Web and Software Engineering VE 5 BI-WSI-SI.2015 Web and Software Engineering VE 5 BI-ZI.2018 Knowledge Engineering VE 5 BI-PI.2015 Computer engineering VE 5 BI-TI.2015 Computer Science VE 5 BI-BIT.2015 Computer Security and Information technology VE 5 BI-BIT.2015 Computer Security and Information technology V 5
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