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Lecturer(s)
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Course content
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Lectures and exercises (block) 1) block: 1. Tax system in the Czech Republic; 2. Tax Administrator in the Czech Republic; 2) block: 3. Personal Income Tax; 4. Corporate Tax 3) block: 5. Tax returns; 6. Road Tax; 7. Real Estate Tax; 8. VAT 4) block: 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
- 40 hours per semester
- Preparation for classes
- 90 hours per semester
- Class attendance
- 16 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.
After completing the course, the student is able to fill in the discussed tax returns. He knows the tax system of the Czech Republic and understands its basic concepts. He can determine the types of taxes and knows their division. He is familiar with tax administrators.
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Prerequisites
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The subject is not conditioned by any other subject. Basic high school economic literacy
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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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Široký, J. Daňové teorie: s praktickou aplikací. Praha, 2003. ISBN 80-7179-413-9.
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