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Direct Taxes B

Summary

The aim of the course is to familiarise students with the specifics of direct taxes in the Czech Republic (personal income tax, corporate income tax, real estate tax, real estate acquisition tax, road tax) and the tax code.

Literature

JAMES, Simon and Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 17th ed. Birmingham: Fiscal Publications, 2017. 326 p. ISBN 978-1-906201-35-7.
THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4.

Advised literature

OATS, L., A. MILLER and E. MULLIGAN. Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1.
TUOMALA, Matti. Optimal Redistributive Taxation. Oxford: Oxford University Press, 2016. 487 p. ISBN 978-0-19-875341-4.


Language of instruction čeština, čeština
Code 117-0035
Abbreviation PDB
Course title Direct Taxes B
Coordinating department Department of Accounting and Taxes
Course coordinator doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.