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Lecturer(s)
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Ondrušková Dana, Ing. Ph.D.
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Course content
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1. Taxes and economics 2. Tax functions, stabilization functions, counter-cyclical functions, discretionary measures 3. Tax principles and their implementation in practice, tax breakdown 4. Structure of the Czech tax system 5. Income tax of natural persons - tax on wages and salaries 6. Income tax of natural persons - tax of unincorporated individuals 7. Corporate income tax 8. Value Added Tax 9. Excise taxes 10. Real estate tax and other taxes 11. Tax administration 12. Transfer pricing
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Learning activities and teaching methods
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Lecture, Monologic Lecture(Interpretation, Training), Work with Text (with Book, Textbook)
- Homework for Teaching
- 25 hours per semester
- Attendace
- 25 hours per semester
- Preparation for the Exam
- 25 hours per semester
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Learning outcomes
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The main target of the course is at the beginning to familiarize students with the main concepts of tax theory, whose mastering will enable better orientation in the second part, oriented to the tax system of the Czech Republic. In addition to obtaining theoretical knowledge about individual tax laws, the course is also a practical application of tax laws focused on personal income tax, corporation tax, value added tax, excise duties and other taxes such as real estate tax, transfer tax real estate, gift tax, etc. Tax theory is set into the macroeconomic context and the function of taxes that the taxes have in the economy.
The student is oriented in the field of tax terminology, tax administration, tax administration and individual taxes in the tax system of the Czech Republic. It is also able to define and explain the meaning and purpose of taxes and their functions in the national economy system. The student understands the basic characteristics of direct and indirect taxes, is able to calculate them, knows their deadlines and other requirements related to their registration and selection. The course also tracks all recent changes in tax legislation, so it provides always up-to-date knowledge of both property and retirement taxes, focusing in particular on their choice. The above mentioned knowledge is also able to apply in the field of public finance and public budgets, focusing on tax allocation, distribution and budgetary determination of taxes.
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Prerequisites
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There are not special prerequisites.
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Assessment methods and criteria
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Oral exam, Written exam
Credit test (first attempt in the 13th week) Oral exam
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Recommended literature
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Jurčík, R. (2015). Daňové systémy v České republice a v mezinárodním srovnání se zaměřením na aktuální trendy. Praha:Key Publishing.
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Kubátová, K. (2015). Daňová teorie a politika. Praha:Wolters Kluwer.
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Pelikánová, A. (2016). Účetnictví, daně a financování pro nestátní neziskovky, 2. vyd.. Praha: Grada.
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Skalická, H. (2016). Mezinárodní daňové vztahy, 2. vyd.. Praha: Wolters Kluwer.
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Syrový, P., Tyl, T. (2014). Osobní finance, 2. vyd.. Praha: Grada.
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Široký, J. (2013). Daně v Evropské unii. Praha: Linde.
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