Terminated in academic year 2012/2013

Property Taxes

Type of study	Bachelor
Language of instruction	Czech
Code	117-0313/02
Abbreviation	MD
Course title	Property Taxes
Credits	4
Coordinating department	Department of Accounting and Taxes
Course coordinator	Ing. Jiřina Krajčová, Ph.D.

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

JANOŠEK, Karel. Daň silniční s komentářem 2010. 3. vyd. Praha: ANAG, 2010. 135 s. ISBN 978-80-7263-587-0
KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem 2011. 1. vyd. Olomouc: ANAG, 2010. 960 s. ISBN 978-80-7263-616-7.
VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2012. 11. vyd. Praha: 1. VOX, 2012. 372 s. ISBN 978-80-87480-05-2.

Advised literature

RADVAN, Michal. Zdanění majetku v Evropě. 1. vyd. Praha: C. H. Beck, 2007. 385 s. ISBN 978-80-7179-563-6.
RYLOVÁ, Zuzana. Mezinárodní dvojí zdanění 2012. 4. vyd. Olomouc: ANAG, 2012. 487 s. ISBN 978-80-7263-724-9.
ŠIROKÝ, Jan. Daně v Evropské unii. 5. vyd. Praha: Linde, 2012. 400 s. ISBN 978-80-7201-881-9.

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