1. Introduction to tax issues - basic concepts, tax classification, tax development, taxation goals and principles, tax system of the Czech Republic.
2. Tax administration (tax code) - principles of tax administration, tax administrator, general tax administration provisions, finding procedure.
3. Tax Administration (Tax Code) - Management and other procedures, remedies, paying and collecting taxes.
4. Personal income tax - taxpayers, subject of tax, tax exemption, tax base, income from employment.
5. Personal income tax - income from independent activity, income from capital property, rental income, other income.
6. Personal income tax - non-taxable part of tax base, tax calculation, tax credit, special provisions for income tax collection
7. Corporate income tax - taxpayers, subject of tax, tax exemption, tax base, adjustment of earnings before tax to tax base.
8. Corporate income tax – tax deductible expenses, items reducing tax base, tax reliefs, calculation of tax liability, corporate income tax return.
9. Real estate tax - subject to tax, tax exemption, taxpayer, tax base, tax calculation, tax period, tax return and tax due.
10. Road tax - subject of tax, tax exemption, taxpayer, tax base, tax calculation, tax period, tax return and tax maturity.
11. Value added tax - definition of basic terms, harmonization of EU consumption tax, subject of tax, tax subjects, place of performance, (taxable) performance.
12. Value added tax - tax base, tax rates, exempt transactions without tax deduction, exempt transactions with the right to deduct, right to deduct.
13. Value added tax - acquisition of goods from another Member State, dispatch of goods, import and export - substance of taxation, tax period, tax return, control report and tax maturity
14. Gambling tax. Excise duties - mineral oil tax, alcohol tax, beer tax, wine tax and intermediate tax, tobacco tax. Energy taxes - tax on natural gas and some other gases, tax on solid fuels, tax on electricity.
2. Tax administration (tax code) - principles of tax administration, tax administrator, general tax administration provisions, finding procedure.
3. Tax Administration (Tax Code) - Management and other procedures, remedies, paying and collecting taxes.
4. Personal income tax - taxpayers, subject of tax, tax exemption, tax base, income from employment.
5. Personal income tax - income from independent activity, income from capital property, rental income, other income.
6. Personal income tax - non-taxable part of tax base, tax calculation, tax credit, special provisions for income tax collection
7. Corporate income tax - taxpayers, subject of tax, tax exemption, tax base, adjustment of earnings before tax to tax base.
8. Corporate income tax – tax deductible expenses, items reducing tax base, tax reliefs, calculation of tax liability, corporate income tax return.
9. Real estate tax - subject to tax, tax exemption, taxpayer, tax base, tax calculation, tax period, tax return and tax due.
10. Road tax - subject of tax, tax exemption, taxpayer, tax base, tax calculation, tax period, tax return and tax maturity.
11. Value added tax - definition of basic terms, harmonization of EU consumption tax, subject of tax, tax subjects, place of performance, (taxable) performance.
12. Value added tax - tax base, tax rates, exempt transactions without tax deduction, exempt transactions with the right to deduct, right to deduct.
13. Value added tax - acquisition of goods from another Member State, dispatch of goods, import and export - substance of taxation, tax period, tax return, control report and tax maturity
14. Gambling tax. Excise duties - mineral oil tax, alcohol tax, beer tax, wine tax and intermediate tax, tobacco tax. Energy taxes - tax on natural gas and some other gases, tax on solid fuels, tax on electricity.