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Direct Taxes A

Summary

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).

Literature

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.

Advised literature

THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-138-18339-1.


Language of instruction čeština, čeština, čeština
Code 117-0034
Abbreviation PDA
Course title Direct Taxes A
Coordinating department Department of Accounting and Taxes
Course coordinator doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.