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Taxation of Corporations A

Summary

The course is based on present tax system valid in Czech Republic and introduce
the important problems of managing the firm taxes. Students are informed about
particular taxes concerning different subjects (income, property and turnover).
Attention is paid mainly to definitions of the tax subject, tax basis and rates,
dues of taxpayers and methods of tax payment. The course is dividend into two
semesters (Taxation of Corporations A and Taxation of Corporations B).
The first semester is focused on the introduction
to the tax principles, administration of taxes and fees and income taxes.

Literature

Musgrave, R.A., Musgrave, P.B. Public finance in Theory and Practice. McGRAW-
HILL Book Company, New York, 1998.
KUBÁTOVÁ, Květa. Daňová teorie a politika. 5. vyd. Praha: ASPI, 2010. 276 s. ISBN 978-80-7357-574-8.
VANČUROVÁ, A., L. LÁCHOVÁ a J. VÍTKOVÁ. Daňový systém ČR 2012 aneb učebnice daňového práva. 11. vyd. Praha: VOX, 2012. 372 s. ISBN 978-80-87480-05-2.
Daňové zákony ve znění pozdějších platných právních předpisů vč. vyhlášek a
pokynů MF

Advised literature

Kubátová, K. a Vítek, L. Daňová politika - teorie a praxe. Eurolex Bohemia, Praha 2000.
KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem. Olomouc: ANAG, 2013. 1192 s. ISBN 978-80-7263-769-0.


Language of instruction čeština
Code 154-0334
Abbreviation DPS A
Course title Taxation of Corporations A
Coordinating department Department of Finance
Course coordinator prof. Dr. Ing. Dana Dluhošová