Course: Tax System I

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Course title Tax System I
Course code KUF/DS1
Organizational form of instruction Lecture
Level of course Bachelor
Year of study not specified
Semester Winter
Number of ECTS credits 3
Language of instruction Czech
Status of course Compulsory
Form of instruction unspecified
Work placements unspecified
Recommended optional programme components None
  • Rybová Jarmila, Ing. Ph.D.
Course content
Content 1. Taxes and their Principles - the notion of tax, the function of taxes in the economy. Tax indicators - tax mix, tax quota. 2. The system of public budgets, the state budget - budgetary determination of taxes, tax revenues in the Czech Republic. 3. Tax system. Tax system, its tasks and characteristics, requirements for the tax system. Sorting taxes. 4. Tax reforms, tax reform in the Czech Republic. European and non-European tax systems, their comparison. International Taxation - Methods of Credit and Elimination of Foreign Income. Double taxation treaties. 5. Tax and Fee Administration and its Rules. Tax administrator. Persons involved in tax administration. 6. Procedural requirements for tax administration. Deadlines - legal and individual, delivery methods. 7. Search activity. The local investigation. Registration procedure. 8. Tax Proceedings. Finding - tax assessment. 9. Domestic proceedings - additional tax return, tax check. 10. Paying taxes. Recovery of tax arrears. 11. Remedial and supervisory means - regular and extraordinary. 12. Tax proceedings during insolvency proceedings. Binding assessment. Sanctions in tax proceedings. Tax offenses. 13. Tax advice. Code of Ethics.

Learning activities and teaching methods
Monologic (reading, lecture, briefing)
  • Preparation for classes - 28 hours per semester
  • Preparation for credit - 28 hours per semester
  • Class attendance - 31.5 hours per semester
Learning outcomes
The objective of the course is to introduce students to the basic principles of tax theory and tax policy, principles of tax as economy instrument, and fundamental tax terms. and definitions. The second part is introduce students to principals and bases of the Czech tax administrtion and the international taxation.
The students understand basic principles of taxation theory and policy. The student are able to act with tax administrator in the elementary situations
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Assessment methods and criteria

The total success rate of at least 60% of the correct answers in the 90-minute credit test.
Recommended literature
  • Eurostat databáze (on line).
  • Taxation trends in the European Union, Eurostat 2013, 272 s., 3 (jen údaje týkající se EU jako celku, nikoliv jednotlivých členských států. ISBN 978-92-79-21209-3.
  • Zákon č. 280/2009 Sb., daňový řád v platném znění.
  • Kubátová, K. Daňová teorie a politika. Praha: Wolters Kluwer, 2018.
  • Marková, H. Daňové zákony- úplná znění k 1. 1. 2020. Praha: Grada, 2020.
  • VANČUROVÁ A., BONĚK V.:. Správa daní pro ekonomy, 156 s.. Praha: Wolters Kluwer, 2011. ISBN 978-80-7357-701-8.
  • Vančurová, A., Láchová, L. Daňový systém ČR 2018. Praha: Vox, 2018. ISBN 978-80-87480-63-2.

Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Economics Study plan (Version): Accounting and Financial Management (4) Category: Economy 3 Recommended year of study:3, Recommended semester: Winter