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Tax System of the Czech Republic

Type of study Bachelor
Language of instruction Czech
Code 154-0408/04
Abbreviation DS ČR
Course title Tax System of the Czech Republic
Credits 3
Coordinating department Department of Finance
Course coordinator Ing. Iveta Ratmanová, Ph.D.

Subject syllabus

1. Introduction to tax issues - basic concepts, tax classification, tax development, goals and principles of taxation.
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. 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. Gambling tax.

E-learning

Literature

ALVARADO, Mery, Madalina COTRUT, Francesco DE LILLO, Filip KRAJCUSKA, Magdalena van DOORN-OLEJNICKA, Andreas PERDELWITZ and Marnix SCHELLEKENS (eds.). European tax handbook 2023. 34 ed. Global tax series. Amsterdam: IBFD, 2023. 1436 p. ISBN 978-90-8722-821-7.
Daňové zákony (hmotné i procesní) v platném a účinném znění.
VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2024. Praha: Wolters Kluwer, 2024. 356 s. ISBN 978-80-7676-992-2.

Advised literature

KUNEŠ, Zdeněk, Pavla POLANSKÁ, Oto PAIKERT a Svatopluk GALOČÍK. DPH 2024: výklad s příklady. 20. vyd. Praha: Grada Publishing, 2024. ISBN 978-80-271-5237-7.
ROZEHNAL, Tomáš. Daňový řád. Praktický komentář. 3. vyd. Praha: Wolters Kluwer, 2024. 592 s. ISBN 978-80-7676-989-2 .
VANČUROVÁ, Alena. Zdanění osobních příjmů. 3. vyd. Praha: Wolters Kluwer, 2021. 422 s. ISBN 978-80-7676-236-7.