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Lecturer(s)
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Pavlačka Ondřej, RNDr. Ph.D.
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Dostálová Petra, Ing.
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Course content
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1. Public finance. State budget. 2. Social insurance system: Social insurance, health insurance. 3. Tax System in the Czech Republic. Taxes and charges administration law. 4. Income tax law: Dependent activity and function benefit income tax, personal income tax, self-employed persons and legal entity income tax. 5. Value added tax (VAT). 6. Consumer taxes. Duty. 7. Road tax. 8. Death duty, gift tax, real estate-transfer tax, real estate tax. 9. Ecological tax, biofuel duty.
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Learning activities and teaching methods
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Lecture, Demonstration, Projection (static, dynamic)
- Semestral Work
- 35 hours per semester
- Attendace
- 39 hours per semester
- Homework for Teaching
- 15 hours per semester
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Learning outcomes
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To understand the Czech state budget structure, tax laws and social insurance system
Knowledge, comprehension To be able to orientate oneself in Czech laws for public finance.
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Prerequisites
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Knowledge of the Czech social insurance system and the Czech tax system - advantage.
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Assessment methods and criteria
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Student performance, Seminar Work
Requirements on students: Credit: the student has to solve a problem concerning health and social insurance and personal income tax.
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Recommended literature
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Daňové zákony v platném znění.
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J. Zlámal a kol. (2007). Podniková ekonomie a management. PřF UP Olomouc.
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J. Zlámal. (2004). Vybrané kapitoly z aplikované ekonomie. Olomouc, FF UP.
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M. Grossová. (2002). Finanční úřad a vy. ERA Brno.
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