| Course title | Taxation System |
|---|---|
| Course code | KUF/BZZD |
| Organizational form of instruction | no contact |
| Level of course | Bachelor |
| Year of study | not specified |
| Semester | Winter and summer |
| Number of ECTS credits | 0 |
| Language of instruction | Czech |
| Status of course | Compulsory |
| Form of instruction | Face-to-face |
| Work placements | This is not an internship |
| Recommended optional programme components | None |
| Lecturer(s) |
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| Course content |
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1. THE CONCEPT OF TAX, FUNCTION OF TAX 2. ECONOMIC CONSEQUENCES OF TAXATION - 3. TAX SYSTEM, TAX SYSTEM 4. CONSTRUCTION ELEMENTS OF TAX 5. TAX ADMINISTRATION, TAX ADMINISTRATOR 6. BASIC PRINCIPLES OF TAX MANAGEMENT. 8. FINDING MANAGEMENT. 9. PAYMENT AND RECOVERY OF TAXES. 10. REMEDIES AND SUPERVISIONS IN TAX PROCEEDINGS. 11. TAXATION OF TAX. 12. INTERNATIONAL TAXATION. 13. VALUE ADDED TAX. 14. EXCISE DUTIES. 15. CLO. 16. ECOLOGICAL TAXES. 17. INCOME TAX. 18. CORPORATE INCOME TAX. 19. SOCIAL SECURITY INSURANCE. 20. PUBLIC HEALTH INSURANCE PREMIUMS. 21. REAL ESTATE TAX. 22. TAX FROM GAMBLING GAMES. 23. ROAD TAX. 24. FISCAL FEES.
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| Learning activities and teaching methods |
| unspecified |
| Learning outcomes |
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The content of this course is the state final examination of the tax system, particularly in terms of Czech legislation. Students are required to prove their mastery of knowledge of basic concepts, principles and operations mentioned complexes and their application in specific tasks. Thematic content covers the prerequisite courses. Emphasis is first placed on the basic principles of tax theory and policy, tax status as an economic tool and the basic concepts of tax administration and fiscal management, incl. problems of international taxation. Another area includes individual taxes and other fiscal instruments Czech tax system (their principles and administration in terms of the taxpayer).
The student knows the basic concepts, theoretical principles and methods used in the field of the tax system. Students are able to apply the acquired knowledge in practice. |
| Prerequisites |
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(KUF/DS1 Daňový systém 1, KUF/DS2 Daňový systém 2)
KUF/CDS1 ----- or ----- KUF/DS1 ----- or ----- KUF/KDS1 and KUF/CDS2 ----- or ----- KUF/DS2 ----- or ----- KUF/KDS2 |
| Assessment methods and criteria |
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Oral examination
The student have to prove their complex understanding knowledge of a comprehensive overview of basic concepts and principles of the tax system to respond to specific questions and basic theoretical knowledge applied to examples. |
| Recommended literature |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| Faculty: Faculty of Economics | Study plan (Version): Accounting and Financial Management (4) | Category: Economy | 3 | Recommended year of study:3, Recommended semester: Summer |
| Faculty: Faculty of Economics | Study plan (Version): Accounting and Financial Management (4) | Category: Economy | 3 | Recommended year of study:3, Recommended semester: Summer |