S_BR_UDK_p Accounting and Tax Control

STING ACADEMY
summer 2026
Extent and Intensity
2/2. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
Guaranteed by
Ing. Ondřej Babuněk, Ph.D.
Centre for Accounting and Taxation – Academic Department – STING ACADEMY
Timetable
Mon 9:40–11:10 WebinarJam, except Mon 23. 3. ; and Mon 4. 5. 9:40–11:10 WebinarJam, 11:20–12:50 WebinarJam
  • Timetable of Seminar Groups:
S_BR_UDK_p/01: Tue 15:10–16:40 BR Učebna 01, except Tue 24. 3. ; and Tue 5. 5. 15:10–16:40 BR Učebna 01, I. Pařízková
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives

The course focuses on the fundamental principles of tax proceedings, the use of the official language, determination of local jurisdiction, definition of tax entities, and capacity to act before the tax administrator. It defines the content of the registration obligation of tax entities, the cooperation of third parties in tax proceedings, the conditions for suspension of activities, and the content of the record-keeping obligation.

The next part of the lectures deals with procedures aimed at determining and assessing tax liability, particularly issues related to tax returns and reports, as well as additional and corrective tax returns. The course also defines ordinary and extraordinary remedies.

Syllabus

Lectures:

  1. Introduction to the topic, definition and objectives of financial control in public administration, internal control system of public-sector accounting entities.
  2. Entities carrying out financial control of public funds.
  3. Accounting control and the internal control system of an accounting entity.
  4. Audit of financial statements.
  5. Legal regulation of tax audit, subject matter and participating entities in a tax audit.
  6. Functions, basic principles, substantive scope and significance of tax audit.
  7. Tax audit procedures conducted by the tax administrator, rights and obligations of the tax entity during a tax audit.
  8. Commencement and course of a tax audit, time limits.
  9. Evidence and proof during a tax audit.
  10. Ordinary and supervisory remedies in tax proceedings, binding assessment procedure, additional tax assessment, evidence, aids and negotiated tax.
  11. Completion of a tax audit, tax audit report, required particulars, time limit for signature by the tax entity.
  12. Possible consequences of a tax audit, time limits for additional tax assessment, penalties.
Assessment methods

Full-time form of study:

Method of course completion – credit and examination. Requirements for obtaining the credit: successful completion of two tests during the semester and 80% active participation in practical classes. Examination requirements: a written test with a maximum possible score of 100 points, which must be passed with a minimum success rate of 60%, followed by an oral examination covering the knowledge acquired in lectures and seminars.

Combined form of study:

The examination consists of both a written and an oral part. The examination covers the content of all individual lectures within the course.

Language of instruction
Czech
  • Enrolment Statistics (recent)
  • Permalink: https://is.newton.cz/course/sting/summer2026/S_BR_UDK_p