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Lecturer(s)
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Course content
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Lectures 1. Tax system in the Czech Republic 2. Tax Administrator in the Czech Republic 3. Personal Income Tax 4. Corporate Tax 5. Tax returns 6. Road Tax 7. Real Estate Tax 8. VAT 9. EET 10.-12. Model examples 13. Test Exercises 1. Tax system in the Czech Republic 2. Tax Administrator in the Czech Republic 3. Personal Income Tax 4. Corporate Tax 5. Tax returns 6. Road Tax 7. Real Estate Tax 8. VAT 9. EET 10.-12. Model examples 13. Test
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing)
- Preparation for exam
- 50 hours per semester
- Preparation for classes
- 48 hours per semester
- Class attendance
- 52 hours per semester
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Learning outcomes
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The objective of the subject is to introduce the students to the basic tax principals and its purpose. The students are informed about the tax system of Czech Republic, particular types of taxes and other fiscal instruments. The aim of the last part of the course is to introduce the students to fundamental principles of tax administration and tax procedure.
Student can fill examined tax returns. Student confesses itself to the tax system of the Czech Republic and understands its basic concepts. Student can identify types of taxes and know their divisions. Student is also familiar with tax administrators.
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Prerequisites
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The course is not subject to any other material.
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Assessment methods and criteria
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Written examination
Credit requirements: active participation in seminars (max. 2 absences), preparation and possible processing of given tasks. Examination requirements: written test (min. success: 60%).
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Recommended literature
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Marková, H. Daňové zákony: úplná znění platná k 1. 7. 2017. Praha: Grada, 2017. ISBN 978-80-271-0493-2.
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Široký, J. Daňové teorie: s praktickou aplikací. Praha, 2003. ISBN 80-7179-413-9.
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Vančurová, A., Láchová, L., Vítková, J. Daňový systém ČR 2016. Praha: VOX, a.s., 2016. ISBN 978-80-87480-44-1.
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