Oct 21, 2019   2:47 p.m. Uršuľa
Academic information system

Course syllabus N424D0_4I - Tax System (FCFT - WS 2017/2018)

     Information sheet          ECTS          Syllabus          

     Slovak          English          

University: Slovak University of Technology in Bratislava
Faculty: Faculty of Chemical and Food Technology
Course unit code: N424D0_4I
Course unit title: Tax System
Mode of delivery, planned learning activities and teaching methods:
lecture2 hours weekly (on-site method)

Credits allocated: 2
Recommended semester/trimester: Automation and Information Engineering in Chemistry and Food Industry - master (optional), 3. semester
Biotechnology - master (optional), 1. semester
Nutrition and Food Quality Assessment - master (optional), 3. semester
Level of study: 2.
Prerequisites for registration: none
Assesment methods:
Students will write 2 tests during the semester. The sum of points for the tests is 35. Students will successfully pass the tests if the earn at least 20 points. Students also have to pass the oral exam. The maximum number of points for the oral exam is 15 and the students will pass the oral exam successfully if they earn at least 8 points. Students will get credits for the course if they successfully pass both, the written tests and the oral exam. Students are graded as follows: A 46-50 points, B 41-45 points, C 36-40, D 31-35 points, E 26-30 points
Learning outcomes of the course unit:
The listener has knowledge about the subject of the tax system. He obtains information about managing public finances and implications of tax laws on the business decisions of tax subjects. He is able to work with the paragraph version of Slovak tax laws and apply tax regulations in solving practical tax problems, filling in and interpreting tax declarations.

Course contents:
The concept of tax, functions of taxes in fiscal governmental politics
Classification of taxes
Tax elements – primary
Tax elements – secondary
Tax system in Slovak republic
Income tax
Other direct taxes
Value added tax
Excise duties
Influence of taxes on business decisions of tax subjects

Recommended or required reading:
HRČKA, Š. Daňové zákony 2014. Bratislava: Perex a.s. , 2014.
ĎURANA, R. Taxation in Europe 2013. Bratislava: IREF, 2013.
LENÁRTOVÁ, G. Daňové systémy. Bratislava : Ekonóm, 2004. 264 p. ISBN 80-225-1742-9.

BARAN, D. Kapitálový trh a podnikové financie. Bratislava: STU, 2003.
HARUMOVÁ, A. Dane v teórii a v praxi. Bratislava: IURA EDITION, 2002.

Language of instruction: slovak or english
Courses evaluation:
Assessed students in total: 4

75,0 %0 %0 %0 %25,0 %0 %
Name of lecturer(s): doc. Ing. Irina Bondareva, PhD. (person responsible for course) - slovak
Ing. Jana Plchová, PhD. (examiner, instructor, lecturer) - slovak, english
Last modification: 8. 6. 2018
Supervisor: doc. Ing. Irina Bondareva, PhD. and programme supervisor

Last modification made by Ing. Andrea Bujdáková on 06/08/2018.

Type of output: