|
Lecturer(s)
|
-
Melotíková Petra, Mgr. Ph.D.
|
|
Course content
|
The content of the subject combines the contents of Tax law and Charges law
|
|
Learning activities and teaching methods
|
|
unspecified
|
|
Learning outcomes
|
This final exams subject consists of all areas taught within compulsory and voluntary subjects, those being Introduction to financial law, Tax law, Charges law, Tax systems of selected EU countries and Administration connected with taxation. The point is that the compulsory subjects get the student acquainted with the selected area of tax and charges law and voluntary subjects then further their knowledge in the specific area. These subjects allow the application of theory into real life. The reason is that it is an area necessary for every day existence and the knowledge is a benefit or everyone.
A very good knowledge of the issues of tax and charges law can be assumed.
|
|
Prerequisites
|
Successful finish of the subjects Tax law and Charges law.
|
|
Assessment methods and criteria
|
Mark
The basic requirement is the theoretical knowledge of the student gained from the lectures, literature and current legal regulations that he can apply on practical examples and situations.
|
|
Recommended literature
|
-
Aktuální právní úprava daní a poplatků.
-
Bakeš, M., Karfíková, M., Kotáb, P., Marková, H. a kol. (2012). Finanční právo, 6. upravené vydání. C. H. Beck, Praha.
|