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Lecturer(s)
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Papoušková Zdenka, JUDr. Ph.D.
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Melotíková Petra, Mgr. Ph.D.
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Course content
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Seminar Topics: 1. Introduction to the course, basic terms - non-profit sector and non-profit organization; Czech tax system 2. Principles of accounting and income tax for public benefit taxpayers 3. Sponsorship and donation contract in practice 4. Other direct taxes from the point of view of public benefit taxpayers in theory and practice 5. Indirect taxes from the point of view of public benefit taxpayers 6. Tax administration of public benefit taxpayers and excursion into foreign tax regimes of non-profit organizations
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training)
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Learning outcomes
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This subject Tax Regime of the Nonprofit Sector aims to expand students' knowledge in the area of tax law. Given the possible scope of the compulsory subject Tax Basics, it is not possible to pay attention to specific areas. This is the platform of compulsory elective courses, in which case the focus is on non-profit organizations and their taxation. Students will acquire theoretical knowledge of and at the same time they will try their application on practical examples.
Students will gain theoretical knowledge of the issue and at the same time they will try to apply them on practical examples.
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Prerequisites
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Completion of this course is not conditional upon completion of some other courses.
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Assessment methods and criteria
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Written exam
Active participating at lessons, test
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Recommended literature
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Aktuální znění daňových zákonů.
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Hudcová, Z. (2007). Aktuální otázky neziskového sektoru. Vydavatelství UP Olomouc.
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Hudcová, Z. (2007). Daňový režim neziskových organizací v ČR a ve vybraných zemích EU. Vydavatelství UP, Olomouc.
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