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Lecturer(s)
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Vyhlídal Tomáš, Mgr. Ph.D.
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Course content
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Economic indicators. Divisions of economics. Being self-employed/running one´s own business. Business companies under the Business Code. Personnel Companies. Capital companies. Collectives, non-profit organizations, silent partnerships. The set of laws governing taxes. Law governing relationships between employers and employees.
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Learning activities and teaching methods
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Lecture, Dialogic Lecture (Discussion, Dialog, Brainstorming)
- Homework for Teaching
- 20 hours per semester
- Semestral Work
- 16 hours per semester
- Attendace
- 13 hours per semester
- Preparation for the Course Credit
- 24 hours per semester
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Learning outcomes
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The goal of this instructional subject is to acquaint students with the legal forms of doing business and to teach them to orient themselves within current legislation, specifically the Small Business Owner´s Law, the Business Set of Laws, and the laws regarding taxes, including direct and indirect taxing, such as homeowner´s tax, gift tax, inheritance tax and tax on the transfer of real property. Students will become acquainted with the currently enforced legal regulations and laws from the point of view of the legal side of doing one´s work as an employee for wages or a salary. The keeping of tax records, including the filling out and filing of a tax return will also be covered. Information about this course was translated to English within the project Internationalization of the Faculty of Physical Culture, Palacký University, Olomouc, No. CZ.1.07/2.2.00/28.0028, co-funded by the European Social Fund and the Government of the Czech Republic.
Analytic and synthetic capabilities. Presentational abilities. The ability to orient oneself in basic economic legislation. Application of theory into practice.
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Prerequisites
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A knowledgeof basic economic problems.
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Assessment methods and criteria
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Student performance
Class attendance - 50%. Successful completion of a credit test. Seminar paper - company presentation.
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Recommended literature
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Nový občanský zákoník č. 89/2012 Sb..
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Zákon o obchodních korporacích č. 90/2012 Sb..
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Zákoník práce.
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Živnostenský zákon.
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Salachová, B. (2008). Právo v podnikání. Ostrava: Key Publishing.
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Schwartzhoffová, E. (2010). Podnikání v rekreologii. Olomouc: Univerzita Palackého.
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Veber, J., & Srpová, J. (2008). Podnikání malé a střední firmy. Praha: Grada.
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