| Course Unit Code | 154-0365/02 |
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| Number of ECTS Credits Allocated | 5 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 * | Second 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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| RAT30 | Ing. Iveta Ratmanová, Ph.D. |
| Summary |
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| The course Seminar on Selected Issues in Tax Theory and Practice develops the courses focused on tax theory and policy. Students obtain information on particular topic in tax theory, legislative change and tax administration. Special attention is devoted to income taxes, taxes on consumption and tax administration. |
| Learning Outcomes of the Course Unit |
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The aim of the course is to provide a survey of the present tax system of the Czech Republic in the context of knowledge of present tax theories.
Students will be able:
- to define tax and tax system, classify taxes according to selected criteria and explain the function of taxes and discuss and explain functions of taxes and requirements put on tax construction and tax systems,
- to describe the structure of the tax system in the Czech Republic and characterize taxes of the tax system in the Czech Republic,
- to find the potential impact of economic transactions on the tax liability of individuals or companies,
- to determine key variables having an impact on the tax liability of a given tax subject,
- to propose solutions for selected economic transactions with the aim of legally minimizing tax liability,
- analyze proposed solutions by applying financial ratios,
- to evaluate actual changes in the area of incomes of public budgets.
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| Course Contents |
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1. Tax administration (tax code) - principles of tax administration, tax administrator, general tax administration provisions, finding procedure.
2. Tax Administration (Tax Code) - Management and Other Procedures, Evidence, Aids and Tax Negotiation, Corrective and Supervisory
resources, payment and tax collection.
3. Personal income tax - taxpayers, subject of tax, tax exemption, tax base, income from employment.
4. Personal income tax - income from independent activity, income from capital property, rental income, other income.
5. Personal income tax - non-taxable part of tax base, tax calculation, tax credit, special provisions for income tax collection
6. Daň z příjmů právnických osob - poplatníci, předmět daně, osvobození od daně, základ daně, daňové přiznání k dani z příjmů právnických osob, výdaje (náklady) vynaložené na dosažení, zajištění a udržení příjmů.
7. Property taxes (road tax, real estate tax) - subject to tax, tax exemption, taxpayer, tax base, tax calculation, tax period, tax return and tax maturity, land registry, selected provisions from the Civil Code.
8. Value added tax - definition of basic terms, harmonization of EU consumption tax, subject of tax, tax subjects, place of performance, (taxable) performance.
9. Value added tax - tax base, tax rates, exempt transactions without tax deduction, tax-exempt transactions, full and partial deduction
10. Value Added Tax - Acquisition of Goods from Another Member State, Shipment of Goods, Imports and Exports - Nature of Taxation, Tax Period, Tax Return, Control Report and Tax Maturity, Special Regimes (Tax Revocation Regime, etc.)
11. 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.
12. Taxation and fiscal illusion.
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| Recommended or Required Reading |
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| Required Reading: |
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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. Daňová teorie s praktickou aplikací. 2. vyd. Praha: C. H. Beck, 2008. 304 s. ISBN 978-80-7400-005-8.
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. |
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. Daňová teorie s praktickou aplikací. 2. vyd. Praha: C. H. Beck, 2008. 304 s. ISBN 978-80-7400-005-8.
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.
|
| Recommended Reading: |
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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.
KUBÁTOVÁ, Květa. Daňová teorie a politika. 7., aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2018. 272 s. ISBN 978-80-7598-165-3.
ŠIROKÝ, Jan. Daně v Evropské unii. 7. aktualiz. a přeprac. vyd. Praha: Leges, 2018. Teoretik. 384 s. ISBN 978-80-7502-274-5.
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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.
KUBÁTOVÁ, Květa. Daňová teorie a politika. 7., aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2018. 272 s. ISBN 978-80-7598-165-3.
ŠIROKÝ, Jan. Daně v Evropské unii. 7. aktualiz. a přeprac. vyd. Praha: Leges, 2018. Teoretik. 384 s. ISBN 978-80-7502-274-5.
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| Planned learning activities and teaching methods |
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| 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 | Credit | 85 (85) | 85 |
| Písemný zápočet | Written test | 85 | 85 |