Course unit code:

N424D0_4I

Course unit title:

Tax System

Mode of delivery, planned learning activities and teaching methods:

lecture – 2 hours weekly (on-site method)

Credits allocated:

2

Recommended semester:

Automation and Information Engineering in Chemistry and Food Industry – master (full-time, attendance method), 3. semester
Biotechnology – master (full-time, attendance method), 1. semester
Nutrition and Food Quality Assessment – master (full-time, attendance method), 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:

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 s. 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, English

Assessed students in total:

4

A 75 %

B 0 %

C 0 %

D 0 %

E 25 %

FX 0 %

Course supervisor:

doc. Ing. Irina Bondareva, PhD.

Last modification:

19. 9. 2019

AIS: 2023/2024   2021/2022   2019/2020   2018/2019   2017/2018