Tax Accounting
Aims of the course
- The student understands the difference between accounting for business and tax purposes- The student knows all taxes to which business entities are liable
- The student distinguishes between different ways of fulfilling tax obligations
- The student differentiates between the accounting value of assets and liabilities and their value for tax purposes
- The student knows the incomes of personal income tax, which are subject to withholding tax
- The student is able to present the basis of the rules for preparing the tax return for corporate income tax and value added tax
Course syllabus
-Accounting as the basis for taxation- Regulation of accounting in non-EU and EU countries
- Important elements of the tax procedure in connection with the fulfillment of tax obligations
- The differences between accounting for business and tax purposes
-Personal income tax
-Corporate income tax
- Excise duties
- Social security contributions
- Insurance business tax and gambling taxes
- Environmental charges
- Modern trends in the field of corporate taxation
