| Course title | Tax System of Selective Countries |
|---|---|
| Course code | VPK/DS |
| Organizational form of instruction | Seminar |
| Level of course | Bachelor |
| Year of study | 2 |
| Semester | Winter and summer |
| Number of ECTS credits | 2 |
| Language of instruction | Czech |
| Status of course | Compulsory-optional |
| Form of instruction | Face-to-face |
| Work placements | This is not an internship |
| Recommended optional programme components | None |
| Lecturer(s) |
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| Course content |
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Themes of seminars: 1. Introduction to the problems, tax system of Czech republic 2. Tax harmonization in EU 3. Tax system of Slovakia, tax system of Germany 4. Tax system of France, tax system of Austria, tax system of Switzerland 5. Tax system of USA 6. The problems of abolition of double taxation
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| Learning activities and teaching methods |
| Monologic Lecture(Interpretation, Training), Dialogic Lecture (Discussion, Dialog, Brainstorming) |
| Learning outcomes |
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This elective course leads students to gnose and orientation in selective tax system of EU and USA and in their legal regulation. The stress lays on the most important personal and corporate income taxes and value added tax. In another it aimed at agreement of abolition of double taxation. All is under consideration in comparison with Czech tax system.
Students who have completed this course will gain the knowledge and skills in confrontation of tax systems of selective countries of EU and USA. |
| Prerequisites |
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Completion of the "Daňové právo" is a prerequisite for this course.
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| Assessment methods and criteria |
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Seminar Work
It is essential that those students who would like to pass the course must have attendance within the scope set by the seminar teacher and presented his presentation. |
| Recommended literature |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| Faculty: Faculty of Law | Study plan (Version): Law in Public Administration (2013) | Category: Law, legal and public administration proceeding | 3 | Recommended year of study:3, Recommended semester: Winter |
| Faculty: Faculty of Law | Study plan (Version): Law in Public Administration (2013X) | Category: Law, legal and public administration proceeding | 3 | Recommended year of study:3, Recommended semester: Winter |
| Faculty: Faculty of Law | Study plan (Version): Law in Public Administration (2013X) | Category: Law, legal and public administration proceeding | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Law | Study plan (Version): Law in Public Administration (2019) | Category: Law, legal and public administration proceeding | 2 | Recommended year of study:2, Recommended semester: Summer |
| Faculty: Faculty of Law | Study plan (Version): Law in Public Administration (2013) | Category: Law, legal and public administration proceeding | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Law | Study plan (Version): Law in Public Administration (2024) | Category: Law, legal and public administration proceeding | 2 | Recommended year of study:2, Recommended semester: Summer |