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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. Characteristics of financial law 2. Financial administration 3. Public administration 4. Public budgets 5. Tax administration I 6. Tax procedure administration 7. Distribution of taxes 8. Fees 9. Income taxes 10. Property taxes 11. International cooperation 12. Tax frauds
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Learning activities and teaching methods
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Lecture, Dialogic Lecture (Discussion, Dialog, Brainstorming), Group work
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Learning outcomes
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The aim of the course is to acquaint the student with the basic framework of legal regulation of public financial activity and tax administration and with substantial and procedural tax law regulation in the Czech Republic.
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Prerequisites
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To be familiar with the main features of the public administration and business economics. For second and third year students
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Assessment methods and criteria
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Written exam, Student performance
Requirements to pass the course are presence and active participation in seminars, seminar paper completion and submission according to given requirements, final written exam All details are provided in the course syllabus in Moodle.
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Recommended literature
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Daňové zákony v aktuálním znění. Daňové zákony v aktuálním znění.
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Petra Hrubá Smržová, Petr Mrkývka a kol. Finanční a daňové právo. Plzeň: Aleš Čeněk, 2020.
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