Terminated in academic year 2016/2017

Direct Taxes A

Type of study	Bachelor
Language of instruction	Czech
Code	117-0034/01
Abbreviation	PDA
Course title	Direct Taxes A
Credits	4
Coordinating department	Department of Accounting and Taxes
Course coordinator	prof. Ing. Jan Široký, CSc.

Subject syllabus

Characteristics of Property Taxes
- State of property Taxes within the Tax System in the Czech Republic

Road Tax
- Legislation
- Scope and Tax Payers
- The Tax Base and Tax Rates
- Tax Payable
- Exemptions
- Tax returns

Real Estate Tax
- Characteristics of Property Tax
- Scope and Tax Payers
- The Tax Base and Tax Rate
- Tax Payable
- Exemptions
- Tax Returns

Inheritance Tax, Gift Tax and Real Estate Transfer Tax
- Legislation and Regulation
- Scope and Tax Payers
- The tax Base and Tax Rate
- Tax Payable
- Exemptions
- Tax Returns

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.

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