Course: Tax System

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Course title Tax System
Course code KUF/CDS
Organizational form of instruction Lecture
Level of course Bachelor
Year of study not specified
Semester Winter and summer
Number of ECTS credits 5
Language of instruction Czech
Status of course unspecified
Form of instruction unspecified
Work placements unspecified
Recommended optional programme components None
  • Rybová Jarmila, Ing. Ph.D.
  • Pražáková Jaroslava, Ing. Ph.D.
  • Benešová Marie, Ing.
Course content
1 - What are taxes, its aim. 2 - Basic tax policies principles. 3 - Tax system of the Czech Republic. 4 - Direct and excise duties. 5 - Personal income tax. 6 - Income taxation. Corporation income tax. 7 - Social security insurance. Health insurance. 8 - Custom duties, Value added tax principles. 9 - Value added tax in our country. 10 - Value added tax in international trade. VAT administration. 11 - Consumption tax. Enviromental tax. 12 - Property tax. Road tax. 13 - Tax administration. Tax administrator. Preliminary tax. procedure. Assessment proceedings. 14 - Remedial instruments. Paying and exaction of a tax.

Learning activities and teaching methods
Monologic (reading, lecture, briefing)
  • Class attendance - 16 hours per semester
  • Preparation for exam - 28 hours per semester
  • Preparation for credit - 28 hours per semester
  • Preparation for classes - 68 hours per semester
Learning outcomes
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.
The students understand basic principles of taxation policy and theory. They have basic knowledge of administration of particular taxes, they are able to count the tax basis and the income range and elaborate their statement of taxable income.
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Assessment methods and criteria
Combined exam

Credit Requirements: 1. Active participation in exercises (combined study consultations). 2. Writing two written tests (maximum 20 points, each test maximum 10 points). The tests are written for the exercises. The tests include case studies on selected taxes. Test 1 includes lectures and exercises from 3 to 6; Test 2 includes lectures and exercises 7 through 11. The themes of the lectures and exercises are listed in the Moodle. 3. The credit will be awarded by students who complete the above mentioned tasks and will test at least 14 of 20 points. Exam requirements: Knowledge of the substance defined by syllabus. Assessment weight: Credit 50%, oral exam 50%
Recommended literature
  • Eurostat. Taxation trends in the European Union. Luxembourg: Publications Office of the European Union, 2015.
  • Kubátová, K. Daňová teorie a politika. Praha: Wolters Kluwer, 2018.
  • Marková, H. Daňové zákony- úplná znění k 1. 1. 2021. Praha: Grada, 2021.
  • Svátková, S. Česká daňová soustava 2020 + CD. Praha: Vox, 2020.
  • Vančurová, A., Láchová, L. Daňový systém ČR 2020. Praha: Vox, 2020.

Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester