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Taxes of Economic Subjects

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

Course Unit Code154-0367/02
Number of ECTS Credits Allocated6 ECTS credits
Type of Course Unit *Compulsory
Level of Course Unit *First Cycle
Year of Study *Third Year
Semester when the Course Unit is deliveredWinter Semester
Mode of DeliveryFace-to-face
Language of InstructionCzech
Prerequisites and Co-Requisites Course succeeds to compulsory courses of previous semester
Name of Lecturer(s)Personal IDName
RAT30Ing. Iveta Ratmanová, Ph.D.
FAS03Ing. Ondřej Fasora, Ph.D.
LIS10Ing. Karolina Lisztwanová, Ph.D.
Summary
The course is based on the characteristics of the current tax system of the Czech Republic. Within the framework of this course students are acquainted with the issue of taxes of selected economic subjects. Individual taxes are explained to students, with particular emphasis on defining the subject of the tax, determining the tax base and calculating the tax, including other duties related to the assessment of the tax. Particular attention is paid to introduction to tax issues, tax administration, direct income taxes (personal income tax and corporate income tax), direct property taxes (road tax and real estate tax ) and indirect taxes on consumption (value added tax, excise and energy tax).
Learning Outcomes of the Course Unit
The aim of the course is to provide basic survey of the 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 define 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 given subjects,
- to determine key variables having impact on tax liability of a given tax subject,
- to calculate the tax liability for given subjects and under given conditions.
Course Contents
1. Introduction to tax issues - basic concepts, tax classification, tax development, taxation goals and principles, tax system of the Czech Republic.
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. Gambling tax. 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.
Recommended or Required Reading
Required Reading:
Daňové zákony (hmotné i procesní) v platném a účinném znění.
KUBÁTOVÁ, Květa. Daňová teorie a politika. 7., aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2018. 272 s. ISBN 978-80-7598-165-3.
VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2022. Praha: Wolters Kluwer, 2022. 364 s. ISBN 978-80-7676-362-3.
Daňové zákony (hmotné i procesní) v platném a účinném znění.
KUBÁTOVÁ, Květa. Daňová teorie a politika. 7., aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2018. 272 s. ISBN 978-80-7598-165-3.
VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2022. Praha: Wolters Kluwer, 2022. 364 s. ISBN 978-80-7676-362-3.


Recommended Reading:
BRANDEJS, T., M. DRÁBOVÁ, M. DUŠEK, O. HOLUBOVÁ a M. TOMÍČEK. Zákon o dani z přidané hodnoty. Komentář. 8. vyd. Praha: Wolters Kluwer Česká republika, 2019. 1224 s. ISBN 978-80-7598-436-4.
ROZEHNAL, Tomáš. Daňový řád. Praktický komentář. 2. vyd. Praha: Wolters Kluwer, 2021. 572 s. ISBN 978-80-7598-963-5.
JAMES, Simon R. a Christopher NOBES. The economics of taxation: principles, policy and practice. 18. ed. Birmingham: Fiscal Publications, 2018. 326 p. ISBN 978-1-906201-42-5.
ŠIROKÝ, Jan. Daně v Evropské unii. 7. aktualiz. a přeprac. vyd. Praha: Leges, 2018. Teoretik. 384 s. ISBN 978-80-7502-274-5.
ŠIROKÝ, Jan. Daňové teorie s praktickou aplikací. 2. vyd. Praha: C.H. Beck, 2008. 330 s. ISBN 978-80-7400-005-8.
BRANDEJS, T., M. DRÁBOVÁ, M. DUŠEK, O. HOLUBOVÁ a M. TOMÍČEK. Zákon o dani z přidané hodnoty. Komentář. 8. vyd. Praha: Wolters Kluwer Česká republika, 2019. 1224 s. ISBN 978-80-7598-436-4.
ROZEHNAL, Tomáš. Daňový řád. Praktický komentář. 2. vyd. Praha: Wolters Kluwer, 2021. 572 s. ISBN 978-80-7598-963-5.
JAMES, Simon R. a Christopher NOBES. The economics of taxation: principles, policy and practice. 18. ed. Birmingham: Fiscal Publications, 2018. 326 p. ISBN 978-1-906201-42-5.
ŠIROKÝ, Jan. Daně v Evropské unii. 7. aktualiz. a přeprac. vyd. Praha: Leges, 2018. Teoretik. 384 s. ISBN 978-80-7502-274-5.
ŠIROKÝ, Jan. Daňové teorie s praktickou aplikací. 2. vyd. Praha: C.H. Beck, 2008. 330 s. ISBN 978-80-7400-005-8.


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
        CreditCredit35 (35)18
                Písemný zápočetWritten test35 18
        ExaminationExamination65 (65)33
                Písemná část zkouškyWritten examination35 18
                Ústní část zkouškyOral examination30 15