Selected Tax Topics Seminar

The aim of the course is to provide survey of the present tax system of the Czech Republic in the context of knowledge of present tax theories.
Students will be able:
- to define tax and tax system, classify taxes according to selected criterions and explain function of taxes and discuss and explain functions of taxes and requirements put on tax construction and tax systems,
- to describe structure of tax system in the Czech Republic and characterize taxes of tax system in the Czech Republic,
- to find potential impact of economic transactions on tax liability of individuals or companies,
- to determine key variables having impact on tax liability of a given tax subject
- to propose solution for selected economic transactions with the aim to legally minimize tax liability
- analyze proposed solutions by applying financial ratios
- to evaluate actual changes in the area of incomes of public budgets.