Taxes of Economic Subjects

The course is based on the characteristics of the current tax system of the Czech Republic. Within the framework of this course students are acquainted with the issue of taxes of selected economic subjects. Individual taxes are explained to students, with particular emphasis on defining the subject of the tax, determining the tax base and calculating the tax, including other duties related to the assessment of the tax. Particular attention is paid to introduction to tax issues, tax administration, direct income taxes (personal income tax and corporate income tax), direct property taxes (road tax and real estate tax ) and indirect taxes on consumption (value added tax, excise and energy tax).