Course Unit Code | 117-0034/02 |
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Number of ECTS Credits Allocated | 5 ECTS credits |
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Type of Course Unit * | Compulsory |
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Level of Course Unit * | First Cycle |
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Year of Study * | First Year |
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Semester when the Course Unit is delivered | Winter Semester |
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Mode of Delivery | Face-to-face |
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Language of Instruction | Czech |
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Prerequisites and Co-Requisites | There are no prerequisites or co-requisites for this course unit |
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Name of Lecturer(s) | Personal ID | Name |
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| KRA601 | doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M. |
| SLE0059 | Ing. Jiří Slezák, Ph.D. |
Summary |
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The aim of the course is to familiarise students with the issue of direct taxes in the Czech Republic (personal income tax, corporate income tax, real estate tax, real estate acquisition tax, road tax). |
Learning Outcomes of the Course Unit |
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1. To explain the fundamental principles of income taxes.
2. To describe the taxation of individual persons.
3. To describe the taxation of legal entities.
4. To explain the fundamental principles of property taxes.
5. To clarify the taxation in practical examples and case studies.
6. To explain the property management in relation of income taxes. |
Course Contents |
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Framework syllabus of lectures:
1. Direct taxes in the tax system of the Czech Republic.
2. Tax base, non-taxable parts of the tax base, deductible items from the tax base, tax reliefs, tax credit, tax rate, tax and tax return.
3. Personal income tax - taxation of dependent activity
4. Personal income tax - taxation of independent activity
5., 6., 7. Corporate Income Tax (legal framework, subject to tax and taxpayers, tax exemption, tax base, tax rate and tax return).
8. Road tax
9. Real estate tax - tax on land
10. Real estate tax - tax on buildings and units
11. Depreciation of fixed assets
12. Tax on gambling
13. Continuous examples from business practice
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Recommended or Required Reading |
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Required Reading: |
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JAMES, Simon and Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 18th ed. Birmingham: Fiscal Publications, 2018. 326 p. ISBN 978-1-906-201-42-5.
ŠIROKÝ, Jan, STŘÍLKOVÁ, Regína a Michal KRAJŇÁK. Trend, Development, Role and Importance of Corporate Taxes in the EU. Brno: CERM, 2016. 109 s. ISBN 978-80-7204-940-0. |
BULLER, Altus. Income Tax Fundamentals 2022. Boston: Cengage Learning, 2021. 848 s. ISBN 978-0-35751-638-6.
KOLEKTIV AUTORŮ. Daně z příjmů. Praha: Wolters Kluwer, 2023. 564 s. ISBN 978-80-7676-467-5.
MARKOVÁ, Hana. Daňové zákony 2024. Praha: Grada, 2024. 336 s. ISBN 978-80-271-5243-8. |
Recommended Reading: |
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THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-138-18339-1.
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KRAJŇÁK, Michal. Daň z nemovitých věcí v České republice. Brno: CERM, 2024. 100 s. ISBN 978-80-7623-121-4.
KRAJŇÁK, Michal. Osobní důchodová daň v České republice se zaměřením na příjmy ze závislé činnosti. Ostrava: VŠB-TU Ostrava, 2020. 184 s. ISBN 978-80-248-4405-3.
PELCH, Petr a Iva RINDOVÁ. Zdanění mezd, platů a ostatních příjmů ze závislé činnosti. 31. vyd. Olomouc: ANAG, 2023. 504 s. ISBN 978-80-7554-381-3. |
Planned learning activities and teaching methods |
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Lectures, Tutorials |
Assesment methods and criteria |
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Task Title | Task Type | Maximum Number of Points (Act. for Subtasks) | Minimum Number of Points for Task Passing |
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Credit and Examination | Credit and Examination | 100 (100) | 51 |
Credit | Credit | 40 (40) | 21 |
Písemka | Written test | 40 | 21 |
Examination | Examination | 60 | 30 |