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Lecturer(s)
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Šmelová Eva, prof. PhDr. Ph.D.
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Opletalová Alena, Ing. Ph.D.
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Hanáková Soňa, PhDr.
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Course content
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Basic orientation in the field. Theoretical background knowledge and illustrations from the practice. Aspects of tax techniques from general determination to their application in individual taxes (the Czech tax system, basic elements of the tax technique, income tax of legal entities and individuals, indirect taxes, assessment on capital).
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training)
- Attendace
- 36 hours per semester
- Preparation for the Exam
- 8 hours per semester
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Learning outcomes
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To explain basis of tax system which has been implemented in Czech republic. To understand elements of tax technique and to know how to aplly na practise.
Graduates will be able to understand the tax system of the Czech Republic.
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Prerequisites
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Course has no special requirements placed on students.
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Assessment methods and criteria
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Didactic Test
Explain the basics of the tax system, which is currently implemented in the CR. Understand the constituents of tax method and be able to practically apply them to simple examples.
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Recommended literature
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DĚDIČ, J., ŠVARC, Z. (1994). Učebnice práva pro ekonomy.. Praha.
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DVOŘÁKOVÁ, L. (1998). Daně I a II.. Praha.
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Kubátová, K. (2006). Daňová teorie a politika. . Praha.
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MACÍK, K. (1995). Účetnictví pro managery.. Praha.
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ŠELEŠOVSKÝ, J. (1999). Účetnictví, daně a financování organizací v neziskovém sektoru.. Brno.
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VANČUROVÁ, A. (2004). Daňový systém ČR.. Praha.
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