Terminated in academic year 2021/2022

Taxation System

Type of study	Bachelor
Language of instruction	Czech
Code	545-0076/01
Abbreviation	DS
Course title	Taxation System
Credits	5
Coordinating department	Department of Economics and Control Systems
Course coordinator	Ing. Simona Matušková, Ph.D. Paed.IGIP

Subject syllabus

1. Public sector and finances
2. Taxation system in Czech Republic
3. State budget of Czech Republic - revenues and expenses
4. State budget deficit and public debt
5. Fiscal federalizmus and fiscal state policy
6. EU budget
7. Local (territorial) budgets
8. Social security system
9. Social and health care insurance
10. Tax theory- basic concepts, principles, tax reforms
11. Personal income taxes
12. Value added tax
13. Consumption taxes
14. Ecological taxes and tax of property

Literature

SAMUELSON, Paul, A.; NORDHAUS, William, D.Economics. 18th ed. Mc Graw Hill Higher Education, 2005. 776 pp. ISBN 0-07-287205-5.

Advised literature

PIPER, Mike. Accounting made simple : accounting explained in 100 pages or less. Simple - Subjects, : Chicago 2010, 100s. ISBN 978-0-9814542-2-1.

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