| Course Unit Code | 154-0308/07 |
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| Number of ECTS Credits Allocated | 3 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | First Cycle |
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| Year of Study * | Third 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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| RAT30 | Ing. Iveta Ratmanová, Ph.D. |
| FAS03 | Ing. Ondřej Fasora, Ph.D. |
| LIS10 | Ing. Karolina Lisztwanová, Ph.D. |
| Summary |
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| The subject results from present taxation system of the Czech Republic and provides knowledge from the area of taxes of business subjects. The students are explained the individual taxes affecting business entities with an emphasis on defining the subject of the tax, determining the tax base, calculating the tax, including other duties of taxpayers and payers. |
| Learning Outcomes of the Course Unit |
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The aim of the course is to provide basic 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,
- to deescribe 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 subjects and to calculate the tax liability.
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| Course Contents |
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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.
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| Recommended or Required Reading |
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| Required Reading: |
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AGIANNI, Vasiliki, Mery ALVARADO, Madalina COTRUT, Francesco DE LILLO, Filip KRAJCUSKA, Magdalena van DOORN-OLEJNICKA, Andreas PERDELWITZ a Marnix SCHELLEKENS, ed. European tax handbook 2022. 33d ed. Amsterdam: IBFD, 2022. 1382 p. ISBN 978-90-8722-760-9.
Daňové zákony (hmotné i procesní) v platném a účinném znění.
VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2022. Praha: Wolters Kluwer, 2022. 364 s. ISBN 978-80-7676-362-3.
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AGIANNI, Vasiliki, Mery ALVARADO, Madalina COTRUT, Francesco DE LILLO, Filip KRAJCUSKA, Magdalena van DOORN-OLEJNICKA, Andreas PERDELWITZ a Marnix SCHELLEKENS, ed. European tax handbook 2022. 33d ed. Amsterdam: IBFD, 2022. 1382 p. ISBN 978-90-8722-760-9.
Daňové zákony (hmotné i procesní) v platném a účinném znění.
VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2022. Praha: Wolters Kluwer, 2022. 364 s. ISBN 978-80-7676-362-3. |
| Recommended Reading: |
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KUNEŠ, Zdeněk, Pavla POLANSKÁ, Oto PAIKERT a Svatopluk GALOČÍK. DPH 2023: výklad s příklady. 19. vyd. Praha: Grada Publishing, 2023. ISBN 978-80-271-3983-5.
ROZEHNAL, Tomáš. Daňový řád. Praktický komentář. 2. vyd. Praha: Wolters Kluwer, 2021. 572 s. ISBN 978-80-7598-963-5.
VANČUROVÁ, Alena. Zdanění osobních příjmů. 3. vyd. Praha: Wolters Kluwer, 2021. 422 s. ISBN 978-80-7676-236-7.
|
KUNEŠ, Zdeněk, Pavla POLANSKÁ, Oto PAIKERT a Svatopluk GALOČÍK. DPH 2023: výklad s příklady. 19. vyd. Praha: Grada Publishing, 2023. ISBN 978-80-271-3983-5.
ROZEHNAL, Tomáš. Daňový řád. Praktický komentář. 2. vyd. Praha: Wolters Kluwer, 2021. 572 s. ISBN 978-80-7598-963-5.
VANČUROVÁ, Alena. Zdanění osobních příjmů. 3. vyd. Praha: Wolters Kluwer, 2021. 422 s. ISBN 978-80-7676-236-7.
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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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| Credit | Credit | 85 (85) | 85 |
| Písemný test | Written test | 85 | 85 |