The aim of the course is to familiarize students with the current czech tax
system and with the history of taxation in the Czech Republic. The aim of the course is also to explain to students the basic tax terms, principles of the Czech tax system and the characteristics of direct and indirect taxes. Another objective of the course is to explain basic principles of social and health insurance of employees, self-employed persons and other persons in the Czech Republic.
Literature
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2012. 459 p.
CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p.
Advised literature
CZECH TAXATION IN 2012. Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Prague: Trade Links, 2012. 534 p.