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Lecturer(s)
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Pavel Jan, prof. Ing. Ph.D.
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Sejkora František, Ing. Ph.D.
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Course content
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Czech tax system. Administration of taxation in the Czech Republic. Tax systems in the EU. Specific tax concepts. Foreigners income tax in the Czech Republic. Taxation of Czech residents income tax. Position of taxes in the European economic integration. Tax harmonization process in the EU. Tax practice of the EU member states. Treaty on avoidance of double taxation. Methods of tax collection. Transfer pricing. International tax planning. Tax havens.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities, Demonstration, Projection
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Learning outcomes
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The aim of the course is to provide basic information on tax systems and tax cooperation in the EU, the specificity of international agreements on avoidance of double taxation and follow-up tax planning skills needed for management decisions.
A student will master the skills in the field of taxation. He will orient in both work and study context, which is unusual and requires solutions to problems involving a number of mutually influencing factors.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Oral examination, Written examination, Home assignment evaluation, Didactic test, Discussion
Exam: written and oral part
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Recommended literature
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Friedrich Schneider; Johanes Keller. International Taxation. 2008. 1,136 pp. ISBN 9781843763543..
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KLEIN, Š.; ŽÍDEK, K. Mezinárodní daňové plánování. Praha : Grada Publishing, a.s., 2006. ISBN 80-247-0563-X..
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LÁCHOVÁ, L. a kol. Daňové systémy v globálním světě. 1. vydání, Praha : ASPI, 2008. ISBN 978-80-7357-320-1..
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PETROVIČ, P. a kol. Encyklopedie mezinárodního daňového plánování. 1. vydání, Beroun : Martin Novotný - NEWSLETTER - vydavatelství, 2002. ISBN 80-86394-81-.
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RYLOVÁ, Z. Mezinárodní dvojí zdanění. 2. aktualizované vydání, Olomouc : ANAG, spol. s r. o., 2006. ISBN 80-7263-354-6..
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STEJSKAL, J.:. Daňová teorie a politika (kombinované studium). I. díl. 1 vydání. Pardubice: Univerzita Pardubice, FES, 2008..
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TŮMA, J.; BÁČA, J. Přímé daně při aplikaci smluv o zamezení dvojího zdanění.1. vydání. Praha : MANAGEMENT PRESS, Ringier ČR, a. s., 1994. ISBN 80-85603-58-6.
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