Course: Tax System 2

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Course title Tax System 2
Course code KUF/DS2
Organizational form of instruction Lecture + Lesson
Level of course Bachelor
Year of study not specified
Semester Summer
Number of ECTS credits 6
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
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. 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.

Learning activities and teaching methods
Monologic (reading, lecture, briefing)
  • Class attendance - 30 hours per semester
  • Preparation for exam - 28 hours per semester
  • Preparation for credit - 28 hours per semester
  • Semestral paper - 42 hours per semester
  • Preparation for classes - 42 hours per semester
Learning outcomes
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.
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Assessment methods and criteria
Combined exam

Credit Requirements:Obtaining at least 60% of the maximum score in the final test. Examination Requirements: The written part of the test is about 90 minutes. 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.
Recommended literature
  • Eurostat databáze.
  • Eurostat: Taxation trends in the European Union.. Luxembourg: Publications Office of the European Union.
  • Kterékoliv komentáře k příslušným daňovým zákonům ve znění pro daný kalendářní rok.
  • Zákon č. 235/2004 Sb., o dani z přidané hodnoty.
  • Zákon č. 235/2004 Sb., o dani z přidané hodnoty. 2021.
  • Zákon č. 353/2003 Sb., o spotřebních daních.
  • Zákon č. 586/1992 Sb., o daních z příjmů.
  • Zákon č. 586/1992 Sb., o daních z příjmů.
  • Zákon č. 586/1992 Sb., o daních z příjmů.
  • Marková, H. Daňové zákony- úplná znění k 1. 1. 2021. Praha: Grada, 2021.
  • Rybová, J. Daňový systém.. EF JU České Budějovice, 2017. ISBN 978-80-7394-633-3.
  • Svátková, S. Česká daňová soustava 2020 + CD. Praha: Vox, 2020.
  • Vančurová A., Láchová L. Daňový systém ČR 2020. Praha: VOX a.s., 2020.

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: Summer