| Course Unit Code | 154-0350/04 |
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| Number of ECTS Credits Allocated | 3 ECTS credits |
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| Type of Course Unit * | Choice-compulsory |
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| Level of Course Unit * | Second Cycle |
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| Year of Study * | Second Year |
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| Semester when the Course Unit is delivered | Winter Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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| Name of Lecturer(s) | Personal ID | Name |
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| NOV85 | Doc. PhDr. Ing. Jan Novotný, CSc. |
| RAT30 | Ing. Iveta Ratmanová, Ph.D. |
| FAS03 | Ing. Ondřej Fasora, Ph.D. |
| Summary |
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The course is based on present tax system valid in Czech Republic and
introduce the important problems of managing the firm taxes. Students are
informed about particular taxes concerning different subjects (income,
property and turnover). Attention is paid mainly to definitions of the tax
subject, tax basis and rates, dues of taxpayers and methods of tax payment.
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| Learning Outcomes of the Course Unit |
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The aim of the course is to provide survey of the present tax system of the Czech Republic.
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 and this solution evaluate from the point of view of its applicability for other subjects including possible actions of the tax authority.
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| Course Contents |
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1. Introduction to tax theory
2. Tax regulations
3. Tax regulations
4. Income tax theory
5. Personal income tax
6. Personal income tax
7. Corporate tax
8. Theory of consumption taxes.
9. Value Added Tax.
10. Value Added Tax.
11. Value Added Tax.
12. Consumption taxes. Energy taxes.
13. Theory of property taxes.Real estate tax.
14. Road tax. Death duty, gift tax, tax on conveyance of real estate. |
| Recommended or Required Reading |
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| Required Reading: |
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Musgrave, R.A., Musgrave, P.B. Public finance in Theory and Practice. McGRAW-HILL Book Company, New York, 1998.
Daňové zákony ve znění pozdějších platných právních předpisů vč. vyhlášek a pokynů MF
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Daňové zákony (hmotné i procesní) v platném znění.
ŠIROKÝ, Jan. Daňová teorie s praktickou aplikací. 2. vyd. Praha: C. H. Beck, 2008. 304 s. ISBN 978-80-7400-005-8.
VANČUROVÁ, A., L. LÁCHOVÁ a J. VÍTKOVÁ. Daňový systém ČR 2012 aneb učebnice daňového práva. 11. vyd. Praha: VOX, 2012. 372 s. ISBN 978-80-87480-05-2.
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| Recommended Reading: |
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KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem. 1. vyd. Olomouc: ANAG, 2010. 959 s. ISBN 978-80-7263-616-7.
KUBÁTOVÁ, Květa. Daňová teorie a politika. 5. vyd. Praha: Wolters Kluwer Česká republika, 2010. 276 s. ISBN 978-80-7357-574-8.
ŠIROKÝ, Jan. Daně v Evropské unii. 5. aktualiz. a přeprac. vyd. Praha: Linde, 2012. 400 s. ISBN 978-80-7201-881-9.
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KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem. 1. vyd. Olomouc: ANAG, 2010. 959 s. ISBN 978-80-7263-616-7.
KUBÁTOVÁ, Květa. Daňová teorie a politika. 5. vyd. Praha: Wolters Kluwer Česká republika, 2010. 276 s. ISBN 978-80-7357-574-8.
ŠIROKÝ, Jan. Daně v Evropské unii. 5. aktualiz. a přeprac. vyd. Praha: Linde, 2012. 400 s. ISBN 978-80-7201-881-9.
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| Planned learning activities and teaching methods |
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| Lectures |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Exercises evaluation | Credit | 85 (85) | 85 |
| Writen test | Written test | 85 | 85 |