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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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Personal Income Tax, Social and Health Insurance Property Tax Indirect Taxes - VAT and Excise Duty Taxes in the Context of Business Penalties in the Tax Code
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training), Dialogic Lecture (Discussion, Dialog, Brainstorming), Group work
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Learning outcomes
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The aim of the course is to build on previous knowledge related to the taxation of individuals, including health and social insurance, and to deepen this understanding. The student will also gain an overview of property taxes, with an emphasis on real estate tax, as well as indirect taxesvalue-added tax (VAT) and excise tax.
The student is able to determine the income tax base for individuals and calculate partial income tax bases. They are familiar with the social and health insurance systems. The student understands the deadlines for filing a real estate tax return. Furthermore, they can describe the mechanism of VAT operation and determine when it is appropriate to register for this tax. They are aware of goods subject to excise tax. In a broader context, the student perceives tax issues in relation to business activities.
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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
KAE/DAN1
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Assessment methods and criteria
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Student performance, Systematic Observation of Student, Written exam
Active participation in seminars, ongoing preparation for seminars, completing assigned tasks, final oral examination.
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Recommended literature
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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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