Course purpose

• Within the course students will learn about crucial issues in the field of taxation and tax optimization. They will learn about the general characteristics of taxes, corporate taxes, tax accounting and tax balance. Selected topics will be presented in the field of taxation of individuals and calculation of personal income tax.

Content (Syllabus outline)

• General characteristics of taxes: concept of taxes, eligibility for tax collection, tax principles, tax terminology, effects of taxation.
• Corporate taxes, tax planning, tax calculation.
• Tax accounting and tax balance.
• Selected topics from taxation of individuals: (income from employment, income from operations).
• Calculation of personal income tax (prepayment of income taxes, annual income tax calculation, tax reliefs, personal income tax rates, annual tax base).
• Selected topics from taxation (gambling, international taxation, income from rented property, income from capital, off-shores ...).