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Direct Taxes A

* Exchange students do not have to consider this information when selecting suitable courses for an exchange stay.

Course Unit Code117-0034/02
Number of ECTS Credits Allocated5 ECTS credits
Type of Course Unit *Compulsory
Level of Course Unit *First Cycle
Year of Study *First Year
Semester when the Course Unit is deliveredWinter Semester
Mode of DeliveryFace-to-face
Language of InstructionCzech
Prerequisites and Co-Requisites There are no prerequisites or co-requisites for this course unit
Name of Lecturer(s)Personal IDName
KRA601doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
SLE0059Ing. Jiří Slezák, Ph.D.
Summary
The aim of the course is to familiarise students with the issue of direct taxes in the Czech Republic (personal income tax, corporate income tax, real estate tax, real estate acquisition tax, road tax).
Learning Outcomes of the Course Unit
1. To explain the fundamental principles of income taxes.
2. To describe the taxation of individual persons.
3. To describe the taxation of legal entities.
4. To explain the fundamental principles of property taxes.
5. To clarify the taxation in practical examples and case studies.
6. To explain the property management in relation of income taxes.
Course Contents
Framework syllabus of lectures:
1. Direct taxes in the tax system of the Czech Republic.
2. Tax base, non-taxable parts of the tax base, deductible items from the tax base, tax reliefs, tax credit, tax rate, tax and tax return.
3. Personal income tax - taxation of dependent activity
4. Personal income tax - taxation of independent activity
5., 6., 7. Corporate Income Tax (legal framework, subject to tax and taxpayers, tax exemption, tax base, tax rate and tax return).
8. Road tax
9. Real estate tax - tax on land
10. Real estate tax - tax on buildings and units
11. Depreciation of fixed assets
12. Tax on gambling
13. Continuous examples from business practice
Recommended or Required Reading
Required Reading:
JAMES, Simon and Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 18th ed. Birmingham: Fiscal Publications, 2018. 326 p. ISBN 978-1-906-201-42-5.
ŠIROKÝ, Jan, STŘÍLKOVÁ, Regína a Michal KRAJŇÁK. Trend, Development, Role and Importance of Corporate Taxes in the EU. Brno: CERM, 2016. 109 s. ISBN 978-80-7204-940-0.
BULLER, Altus. Income Tax Fundamentals 2022. Boston: Cengage Learning, 2021. 848 s. ISBN 978-0-35751-638-6.
KOLEKTIV AUTORŮ. Daně z příjmů. Praha: Wolters Kluwer, 2023. 564 s. ISBN 978-80-7676-467-5.
MARKOVÁ, Hana. Daňové zákony 2023. Praha: Grada, 2023. 312 s. ISBN 978-80-271-0023-1.
Recommended Reading:
THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-138-18339-1.





KRAJŇÁK, Michal. Daň z příjmů fyzických osob v České republice. Brno: CERM, 2022. 100 s. ISBN 978-80-7623-086-6.
KRAJŇÁK, Michal. Osobní důchodová daň v České republice se zaměřením na příjmy ze závislé činnosti. Ostrava: VŠB-TU Ostrava, 2020. 184 s. ISBN 978-80-248-4405-3.
PELCH, Petr a Iva RINDOVÁ. Zdanění mezd, platů a ostatních příjmů ze závislé činnosti. 31. vyd. Olomouc: ANAG, 2023. 504 s. ISBN 978-80-7554-381-3.
Planned learning activities and teaching methods
Lectures, Tutorials
Assesment methods and criteria
Task TitleTask TypeMaximum Number of Points
(Act. for Subtasks)
Minimum Number of Points for Task Passing
Credit and ExaminationCredit and Examination100 (100)51
        CreditCredit40 (40)21
                PísemkaWritten test40 21
        ExaminationExamination60 30