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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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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
- 4 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
Successful written methodology test.
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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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MACÍK, K. (1995). Účetnictví pro managery.. Praha.
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Marková, H. (2009). Daňové zákony 2009. Grada Publishing, Praha, 215 s.
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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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