May 25, 2019   9:43 a.m. Urban
Academic information system

Course syllabus N424Z6_4B - Fundamentals of Tax System (FCFT - WS 2017/2018)


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University: Slovak University of Technology in Bratislava
Faculty: Faculty of Chemical and Food Technology
Course unit code: N424Z6_4B
Course unit title: Fundamentals of Tax System
Mode of delivery, planned learning activities and teaching methods:
lecture1 hour weekly (on-site method)
seminar1 hour weekly (on-site method)

 
Credits allocated: 2
 
Recommended semester/trimester: Automation, Information Engineering and Management in Chemistry and Food Industry - bachelor (optional), 3. semester
Automation, Information Engineering and Management in Chemistry and Food Industry - bachelor (optional), 3. semester
Biotechnology - bachelor (optional), 3. semester
Food, Nutrition, Cosmetics - bachelor (optional), 5. semester
Chemical Engineering - bachelor (optional), 5. semester
Chemistry, Medical Chemistry and Chemical Materials - bachelor (optional), 5. semester
Level of study: 1.
Prerequisites for registration: none
 
Assesment methods:
Students will write 2 tests during the semester. Students will successfully pass the tests if the earn at least 26 points. Students will get credits for the course if they successfully pass the written tests.
 
Learning outcomes of the course unit:
The listener has knowledge about the subject of the tax system. He obtains basic 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 subject
Tax object
Tax basis
Tax rate
Secondary tax elements
Tax system in Slovak republic
Value added tax
Excise duties
Income tax
 
Recommended or required reading:
Basic:
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.

Recommended:
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 slovak
 
Notes:
 
Courses evaluation:
Assessed students in total: 43

ABCDEFX
51,2 %20,9 %25,6 %2,3 %0 %0 %
Name of lecturer(s): doc. Ing. Irina Bondareva, PhD. (examiner, lecturer, person responsible for course) - slovak
Ing. Jana Plchová, PhD. (instructor) - 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: