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Lecturer(s)
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Chocholáč Jan, Ing. Ph.D.
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Průša Petr, doc. Ing. Ph.D.
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Course content
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Integration of customs into economy and main functions customs office. Tariff a customs tariff. Customs system. Customs approved determination. Customs offences and customs delict. International contracts and agreements of issue of customs system. Financial law. Term and function of tariffs, taxes and fees. Income tax. Position of foreigners in tax process and institute of prevention of duplicate taxation. Law of value-added tax. Consumer tax. Road tax. Realty tax, administration of taxes and fees.
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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
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Learning outcomes
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To familiarise students with issue of view of customs economy and system of taxation of the Czech Republic and further understanding of wider connections with EU. To familiarise students with basic terms, structure, meaning and function of customs and tax system. Further students will have the presentation of theirs case studies about basic differences of customs and tax system other states.
After the passing this subject the student obtains view of customs economy and system of taxation of the Czech Republic and further understanding of wider connections with EU.
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Prerequisites
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It's expected basic knowledge from the macroeconomics, microeconomics and accounting.
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Assessment methods and criteria
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Oral examination, Home assignment evaluation
Student have to prove understanding for taught and solving problems during semester and final examination. They have to vindicate independent final work. The tutor will notify the concrete requirements to the students within the first week of the term.
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Recommended literature
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ÚZ č. 1011 - Daňový řád, Daňové poradenství, Finanční správa 2014. 2014.
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ÚZ č. 1020 - Spotřební daně, líh, paliva a maziva, energetické daně 2014. 2014.
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ÚZ č. 962 - Celní předpisy. 2013.
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Bakeš, Milan . Finanční právo. V Praze: C.H. Beck, 2009. ISBN 978-80-7400-801-6.
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BAXA, J. Daňový řád Komentář - komplet 3 knih. 2011. ISBN 978-80-7357-564-9.
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GALOČÍK, S. DPH 2013 - výklad s příklady. 2013. ISBN 978-80-247-4626-5.
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Průša, Petr. Celní hospodářství a daňová soustava : pro kombinovanou formu studia. Pardubice: Univerzita Pardubice, 2006. ISBN 80-7194-915-9.
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RADVAN, M. Místní daně. Praha, 2012. ISBN 978-80-7357-932.
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SKÁKALOVÁ, J. Daně v účetnictví. Praha, 2013. ISBN 978-80-245-1954-8.
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SKALICKÁ, H. Mezinárodní daňové vztahy - 2., aktualizované vydání. 2011. ISBN 978-80-7357-677-6.
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