S_BR_PD1_p Individual Income Taxation

STING ACADEMY
summer 2026
Extent and Intensity
2/2. 6 credit(s). Type of Completion: zk (examination).
Taught partially online.
Teacher(s)
Ing. Jaroslav Veselka (lecturer)
Ing. Monika Hodinková, Ph.D. (seminar tutor)
Guaranteed by
Ing. et Ing. Pavel Semerád, Ph.D., MBA
Centre for Accounting and Taxation – Academic Department – STING ACADEMY
Timetable
Mon 9. 2. 8:00–9:30 WebinarJam, Thu 19. 2. 18:30–20:00 WebinarJam, Mon 2. 3. 18:30–20:00 WebinarJam, Thu 5. 3. 13:30–15:00 WebinarJam, 15:10–16:40 WebinarJam, 16:50–18:20 WebinarJam, Mon 9. 3. 18:30–20:00 WebinarJam, Mon 16. 3. 18:30–20:00 WebinarJam, Thu 26. 3. 18:30–20:00 WebinarJam, Mon 13. 4. 18:30–20:00 WebinarJam, Thu 23. 4. 16:50–18:20 WebinarJam, 18:30–20:00 WebinarJam, Mon 27. 4. 18:30–20:00 WebinarJam, Thu 30. 4. 9:40–11:10 WebinarJam, Mon 11. 5. 18:30–20:00 WebinarJam
  • Timetable of Seminar Groups:
S_BR_PD1_p/01: Tue 11:20–12:50 BR Učebna 09, except Tue 17. 2. ; and Tue 5. 5. 11:20–12:50 BR Učebna 09, M. Hodinková
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The course builds on Taxes I. Its aim is to introduce students to the basic concepts used in taxation, such as tax remitter/withholding agent, taxpayer, tax resident, tax domicile, tax, direct and indirect taxes, income and property taxes, tax liability, tax burden, etc. Emphasis is placed on direct taxes, which are assessed individually for each taxpayer—specifically on personal income tax
Syllabus
Lecture:

  1. Introduction to the course, assessment requirements, recommended literature. The relevance of personal income tax for public budgets; basic concepts; structural elements of personal income tax (general overview).

  2. Taxpayer (resident and non-resident) and the subject matter of personal income tax; tax exemptions, including gratuitous income received by individuals.

  3. Determination of an individual’s personal income tax base; tax calculation algorithm; partial tax bases.

  4. Social and health insurance (introduction; legal framework; commencement and termination of insurance; payers’ obligations; assessment base; rates; payment of contributions).

  5. Employment income: definition of income. Links between social and public health insurance and employment income from the employee’s and the employer’s perspective.

  6. Self-employment income: definition of income; methods for calculating the partial tax base (accounting records, tax records, flat-rate expenses as a percentage of income, flat-rate tax); business assets; cooperating person. Tax calculation and advance tax payments. Links between social and public health insurance and income of the self-employed. Annual tax reconciliation.

  7. Income from capital assets. Rental income (definition of income; calculation of the partial tax base; tax calculation for co-owners within the community property regime of spouses). Other income (definition of income; exemptions; expenses incurred to earn the income).

  8. Non-taxable items reducing the tax base; deductible items; tax credits; child tax benefit.

  9. A comprehensive approach to selected current tax cases of an individual taxpayer.

  10. Personal income tax return (deadlines, tax payment, advance tax payments).

Teaching methods (in Czech)
Způsob výuky je popsán ve Studijním a zkušebním řádu Vysoké školy Sting.
Assessment methods
Exam requirements: The exam consists of a written and an oral part, conducted in accordance with the rules set at the beginning of the semester.
The written part comprises 20 multiple-choice questions (options a–d), with exactly one correct answer for each question, and two practical problems focused on the taxation of individuals’ income.
Language of instruction
Czech
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