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Lecturer(s)
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Course content
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Principles of tax procedure within the framework of tax audit. Initiation of tax audit, repeated tax audit. Subject, scope and objectives of tax audit. Local jurisdiction, requests, delegations and attractions within the framework of tax audit. Rights and obligations of a tax subject during a tax audit. Persons involved in tax audits. Deadlines in tax audit. The course of the tax audit, proof and distribution of the burden of proof within the framework of the tax audit. Tax audit report and discussion. Completion of the tax audit. Case law and findings from tax audits.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book)
- Home preparation for classes
- 40 hours per semester
- Preparation for an exam
- 56 hours per semester
- Writing a seminar paper
- 22 hours per semester
- Contact teaching
- 14 hours per semester
- Independent critical reading
- 18 hours per semester
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Learning outcomes
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The aim of the course is to acquaint students with the procedural aspect of tax control in a comprehensive way.
A student who has successfully completed the course can: characterize the basic principles of tax procedure in tax audit; characterize the persons involved in the tax audit; enumerate the basic duties and rights of the tax subject and the powers of the tax administrator during the tax audit; enumerate ways of initiating a tax audit; list the individual stages of the tax audit process; characterize the tax audit report and the methods of its discussion. A student who has successfully completed the course is able to: orient yourself in the tax code and in court jurisprudence on tax audits; calculate statutory and regulatory deadlines within the framework of tax audits; write a call to initiate a tax audit; write a decision on setting a deadline for commenting on the results of the audit findings as part of the tax audit; write a decision on the summons and production of a person; to represent the tax entity within the framework of the tax audit. A student who has successfully completed the course is able to: to make decisions independently and responsibly; adapt to new situations; coordinate their activities with other team members and take responsibility for the result.
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Prerequisites
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There are no explicit prerequisites for studying the subject. The obvious starting point is a basic overview of the tax system in the Czech Republic.
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Assessment methods and criteria
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Oral examination, Home assignment evaluation
Exam: oral.
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Recommended literature
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Zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů..
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NOVOTNÁ, M.; JORDANOVÁ, K.; KRUPIČKOVÁ, L. a ŠOTNÍK, J. Daňové řízení. Praha: C.H. Beck, 2019. ISBN 978-80-7400-730-9.
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