| Course title | Tax System 2 |
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| Course code | KUF/CDS2 |
| Organizational form of instruction | Lecture |
| Level of course | Bachelor |
| Year of study | not specified |
| Semester | Summer |
| Number of ECTS credits | 6 |
| Language of instruction | Czech |
| Status of course | unspecified |
| Form of instruction | unspecified |
| Work placements | unspecified |
| Recommended optional programme components | None |
| Lecturer(s) |
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| Course content |
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The subject follows the Tax System I. Its aim is to acquaint students with the current tax system of the Czech Republic, with individual taxes and other fiscal instruments (insurance, customs, fees). The course prepares the students for the practical fulfillment of the tax obligations according to individual tax subjects and individual taxes. In exercises the students will acquaint themselves with the processing of basic tax documents, especially tax returns. At the same time it informs about the expected development of the Czech tax system in the following period. 1. Customs duty - Harmonized Customs Code, Taric, Customs Procedures, Customs Administration, Declarant. Value added tax in the Czech Republic - economic activity, taxable persons, turnover, tax registration, tax base, rates, tax exemption. 2. Value-added tax in the case of international transactions - reverse charge, country of origin and country of consumption, intra-community service. 3. Selective excise taxes (mineral oil tax, beer tax, wine and intermediate tax, alcohol tax, tobacco tax). Environmental taxes - tax base, rates, tax payers, tax periods, deadlines. 4. Road tax - taxpayer, tax base, tax rates, reduction and increase of rates, tax credits, tax period, tax return, tax due. Gambling Tax. Law on Compensatory Taxes for Large Multinational and Domestic Groups. 5. Personal Income Tax - Wage Taxation - Advances, Taxpayer, Withholding Tax, Settlement of Taxes Advances. 6. Personal income tax - partial tax bases, tax base, non-taxable amount and deductible items, tax rate, tax rebates, tax period, tax return and tax maturity, tax advances. 7. Corporate income tax - classification of legal entities, taxable income, tax base, deductible items, tax rate, tax deductions, tax period, tax return, tax maturity, tax advances. 8. Social security benefits (sickness insurance, pension insurance, state employment policy contribution). General health insurance - premium payers, insured persons, decisive period, assessment basis, premium rates, overview of income and expenses, maturity of premiums. 9. Real estate tax - land tax, building tax and unit tax - taxpayer, subject of tax, tax base, tax rates, tax period, tax return, tax due. 10. Fiscal charges. Parafiscal charges.
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| Learning activities and teaching methods |
Monologic (reading, lecture, briefing)
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| Learning outcomes |
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The course is the continuation of Tax system I. and introduces the students to particular taxes and other fiscal instruments of Czech tax system, its principals and administration on the part of tax entities.
The students understand basic principals of particular taxes and other fiscal instruments of Czech Republic and are able to solve common situations of tax entities and above all to count the tax basis and elaborate the statement of taxable income, notification or statement of account. |
| Prerequisites |
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unspecified
KUF/CDS1 ----- or ----- KUF/DS1 ----- or ----- KUF/KDS1 |
| Assessment methods and criteria |
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Combined exam
Credit Requirements: Seminar work - calculation of the amount of personal income tax and value added tax. Min. passing rate of 60% of the total number of points. he assignment of the example is in Moodle. Examination Requirements: Written part of the exam approx. 90 min. Overall success rate of at least 60% of the maximum number of points. Oral exam: The students must demonstrate knowledge of the subject matter of Tax system I. and Tax system II. The student has to answer two questions, each of one course (30 minutes). |
| Recommended literature |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester |
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