Course Unit Code | 545-0298/03 |
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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 * | First Cycle |
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Year of Study * | Second 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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| VAN74 | doc. Ing. Michal Vaněk, Ph.D. |
Summary |
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The aim of the subject is to present students to the economic policy of the state, public finances and the budget system of the Czech Republic. There are also described basic principles in accounting, the taxation system and the tax register in the Czech republic. |
Learning Outcomes of the Course Unit |
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The aim of the subject is to present students to the economic policy of the state, public finances and the budget system of the Czech Republic. There are also described basic principles in accounting, the taxation system and the tax register in the Czech republic. |
Course Contents |
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1. The economic policy of the state (its history and development)
2. Micro and makroeconomic subjects
3. Public sector and finances
4. Public budget system
5. State budget of Czech Republic
6. Public policy and EU budget
7. Tax and its construction
8. Taxation system in Czech Republic
9. Value added tax
10. Personal income taxes
11. Consumption taxes and Tax of property
12. Accountancy and legislation
13. Tax register
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Recommended or Required Reading |
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Required Reading: |
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SAMUELSON, Paul, A.; NORDHAUS, William, D.Economics. 18th ed. Mc Graw Hill Higher Education, 2005. 776 pp. ISBN 0-07-287205-5. |
LANDA, Martin. Základy účetnictví. Praha: KEY Publishing s.r.o., 2008, 254 s. ISBN 978-80-87071-86-1.
ÚZ daňových zákonů
DOLEŽALOVÁ, Marcela. Daňová evidence. Brno: Computer Press, 2004. 99 s. ISBN: 80-251-0047-2.
VYBÍHAL, Václav. Zdaňování příjmů fyzických osob 2005: praktický průvodce.
Praha: Grada Publishing, 2005. 216 s. ISBN 80-247-1232-6.
SEDLÁČEK, Jaroslav. Daňová evidence podnikatelů 2004. Praha: Grada Publishing, 2004. 144 s. ISBN: 80-247-0829-9.
HAKALOVÁ, Jana; PŠENKOVÁ, Yvetta. Daňová evidence podnikatelů. VŠB-TU Ostrava, EkF, 2006. 102 s. ISBN 80-248-1064-6.
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Recommended Reading: |
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PIPER, Mike. Accounting made simple : accounting explained in 100 pages or less. Chicago: Simple - Subjects, 2010, 100 s. ISBN 978-0-9814542-2-1.
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PEKOVÁ, Jitka. Veřejné finance: teorie a praxe v ČR. Praha: Wolters Kluwer, 2012. 642 s. ISBN 978-80-7357-698-1. |
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 | 33 | 17 |
Examination | Examination | 67 | 18 |