Terminated in academic year 2012/2013

System of taxes and tax payments

Type of study	Bachelor
Language of instruction	Czech
Code	117-0830/01
Abbreviation	SDO
Course title	System of taxes and tax payments
Credits	3
Coordinating department	Department of Accounting and Taxes
Course coordinator	Ing. Jiřina Krajčová, Ph.D.

Subject syllabus

Introduction to the Issues of Taxes, Basic Tax Concepts, Direct and Indirect Taxes
- the History of Taxes
- Tax System in the Czech Republic and its Evolution since 1993
- Current Tax System in Relation to Accession to the European Union
- the Process of Collecting Taxes in the Czech Republic
- Direct Taxes = Tax Income
- Direct Taxes = Property Taxes
- Indirect Taxes = Value Added Tax
- Indirect Excise Taxes
- Social Security from the Perspective of Employers and Self-Employed
- Health Insurance from the Perspective of Employers and Self-Employed
- Linking Social and Health Insurance Tax

Literature

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Praha: Trade Links, 2012. 459 p.
CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Praha: Trade Links, 2012. 426 p.
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. Praha: Trade Links, 2012. 534 p.

Advised literature

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