Lecturer(s)
|
-
Papoušková Zdenka, JUDr. Ph.D.
|
Course content
|
1. Introduction id study, basic institutes - non profit sector, non profit organisation, tax system of the Czech republic (lecture) 2. Principles of accounting and tax of income for non profit organisations (lecture), tax return - tax of income (seminar) 3. Tax of inheritance and tax of gift (lecture), sponsor´s contribution and contract of gift in practice (seminar) 4. Real estate transfer tax, road tax and real estate tax (lecture), taxation of non profit organisations - examples I. (seminar) 5. Indicrect taxes and non profit sector (lecture), taxation of non profit organisations - examples II. (seminar) 6. Taxation of non profit organisations in chosen foreign countries (lecture), repeating (seminar)
|
Learning activities and teaching methods
|
Monologic Lecture(Interpretation, Training)
|
Learning outcomes
|
This subject focuses on non profit organisations and their taxation. The accent is putting on tax of income, especially sponsor´s contribution, and tax of gift. Students may use their theoretical knowledge on practical examples.
|
Prerequisites
|
Completion of this course is not conditional upon completion of some other courses.
|
Assessment methods and criteria
|
Seminar Work
This course is succesfully comleted with colloquium. Students are entitled to choose the way of completion of the course - they are entitled to decide between written test or oral exam.
|
Recommended literature
|
-
Aktuální znění daňových zákonů.
-
Hudcová, Z. (2007). Aktuální otázky neziskového sektoru. Vydavatelství UP Olomouc.
-
Hudcová, Z. (2007). Daňový režim neziskových organizací v ČR a ve vybraných zemích EU. Vydavatelství UP, Olomouc.
|