| Course Unit Code | 117-0035/02 |
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| Number of ECTS Credits Allocated | 6 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | Second Cycle |
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| Year of Study * | First Year |
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| Semester when the Course Unit is delivered | Summer 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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| KRA601 | doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M. |
| Summary |
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| The aim of the course is to familiarise students with the specifics of direct taxes in the Czech Republic (personal income tax, corporate income tax, real estate tax, real estate acquisition tax, road tax) and the tax code. |
| Learning Outcomes of the Course Unit |
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1. Improve basic knowledge of taxation of individuals.
2. Improve basic knowledge of corporate taxation.
3. Improve basic knowledge of property tax.
4. Explain taxation in specific cases.
5. Solve the case study.
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| Course Contents |
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Framework syllabus of lectures:
1. Personal income tax (subject to tax and tax exemption, free of charge income from the perspective of income tax, specific problems of partial tax bases, international taxation, tax determination in special cases - fixed tax, termination of doing business activities, income tax in case of taxpayer’s death, cooperation of individuals, common income and expenditures, change in the way of declaration of expenditures, withholding tax, tax reliefs and tax credit, advance payments to tax, tax return in special cases).
2. Corporate Income Tax (transformation of the profit or loss to the tax base in case of business entities as well as the public beneficial taxpayers, trust funds, property from income tax point of view including disposal with the property, international taxation, expenses that affecting and not affecting tax base, provisions and adjustments from the income tax perspective, deductions from the tax base, tax reliefs, separate tax base, tax calculation and tax advances, tax return).
3. Specifics of road tax.
4. Specifics of real estate tax
6. Tax Code (persons involved in the proceedings, periods in tax proceedings, tax collection methods, tax return, tax payments, tax arrears and overpayments. Representation of persons liable to tax, tax audit and on-the-spot investigation, methods of determination of tax obligation, procedure to remove doubts, tax assessment, remedies). |
| Recommended or Required Reading |
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| Required Reading: |
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JAMES, Simon and Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 17th ed. Birmingham: Fiscal Publications, 2017. 326 p. ISBN 978-1-906201-35-7.
THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4. |
BULLER, Altus. Income Tax Fundamentals 2022. Boston: Cengage Learning, 2021. 848 s. ISBN 978-0-35751-638-6.
KRAJŇÁK, Michal. Daň z příjmů fyzických osob v České republice. Brno: CERM, 2022. 100 s. ISBN 978-80-7623-086-6.
MARKOVÁ, Hana. Daňové zákony 2023. Praha: Grada, 2023. 312 s. ISBN 978-80-271-0023-1. |
| Recommended Reading: |
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OATS, L., A. MILLER and E. MULLIGAN. Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1.
TUOMALA, Matti. Optimal Redistributive Taxation. Oxford: Oxford University Press, 2016. 487 p. ISBN 978-0-19-875341-4. |
HAKALOVÁ, Jana a Yvetta PŠENKOVÁ. Daňová evidence. Teorie a praxe. 2. vyd. Praha: Wolters Kluwer, 2019. 128 s. ISBN 978-80-7598-239-1.
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. 28. vyd. Olomouc: ANAG, 2020. 432 s. ISBN 978-80-7554-255-7. |
| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| 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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| Credit and Examination | Credit and Examination | 100 (100) | 51 |
| Credit | Credit | 40 (40) | 21 |
| písemný zápočet | Written test | 40 | 21 |
| Examination | Examination | 60 | 30 |