Study Guide

Objective

The student is able to define the basic concepts related to personal taxation. The student is able to present the stages of taxation. He/she knows the types and sources of income can explain the income related to personal taxation and the deductions for it. The student is able to search for and apply legislation related to personal taxation. The student is able to prepare tax calculations. He/she is able to explain the appeal rates and times for personal taxation. The student is able to search for information on personal taxation from various legal sources and apply the information he/she finds in practice.

Content

- the tax procedure
- basic concepts of personal taxation
- types and sources of income
- personal income and deductions
- an appeal against personal taxation

Materials

Material provided by lecturer

Teaching methods

Lectures and exercises

Student workload

Lectures and exercises 20h
Independent work 34h

Evaluation scale

1-5

Assessment criteria, satisfactory (1)

The student is able to explain the main income related to personal taxation and the deductions related to it. The student is able to search for key legislation related to personal taxation. The student is able to prepare tax calculations.

Assessment criteria, good (3)

The student is able to explain the main income related to personal taxation and the deductions related to it and is able to apply key information in practice. The student is able to search for and apply in practice key legislation related to personal taxation. The student is able to prepare tax calculations.

Assessment criteria, excellent (5)

The student is able to explain the income related to personal taxation and the deductions related to it and is able to apply this information in practice. The student is able to search for and apply legislation related to personal taxation. The student is able to prepare tax calculations.

Assessment methods and criteria

Exam 100%

Qualifications

Payroll process
Company financial management