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Lecturer(s)
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Sejkora František, Ing. Ph.D.
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Course content
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Basic parameters of indirect taxation in the Czech Republic. Customs. Consumption taxes. "Ecological" taxes. Value added tax - basic terms. Value added tax - inland. Value added tax - import and export. Real property tax - tax on land. Real property tax - tax on buildings. Road tax. Real property transfer tax. Inheritance tax. Gift tax.
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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)
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Learning outcomes
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The aim of the course is, based on primary knowledge of law, accounting, managerial economics and public economics, to acquaint the students with the ability to use properly acquired pieces of knowledge of tax substantive legal and procedural rules of the Czech Republic. Students will be able to apply acquired knowledge of public health insurance and social insurance.
A student will master the basic knowledge of the laws and methodology of tax returns processing. The student will orient in the practice of different types taxing - personal incomes, revenue and operating and nonentrepreneurial legal persons. In addition, the student gains an overview about the construction of value added tax imposition and excise duties. The students will orient in the problematics of road tax, gift tax, inheritance of property and the property transfer.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Written examination, Home assignment evaluation
The assignment is granted upon completion of two correspondence tasks. The examination is written and comprises of 10 questions. The time for completion is 75 minutes.
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Recommended literature
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Zákon: č. 16/1993 Sb., o dani silniční, č. 586/1992 Sb., o daních z přijmů.
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Zákon: č. 337/1992 Sb., o správě daní a poplatků, č. 592/1992 Sb., o pojistném na všeobecné zdravotní pojištění.
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Zákon: č. 338/1992 Sb., o dani z nemovitosti, č. 357/1992 Sb., o dani dědické, dani darovací a dani z převodu nemovitostí.
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Zákon: č. 353/2003 Sb., o spotřebních daních, č.235/2004 Sb., o dani z přidané hodnoty.
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Zákon: č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti.
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MEDVĚD,J., NĚMEC, J., ORVISKA, M., ZIMKOVÁ, E.:. Verejné financie. Bratislava: Sprint, 2005.
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PAVEL,J.:. Daňový systém ČR. Elektronická verze. Pardubice: Univerzita Pardubice, 2007.
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VANČUROVÁ,A., LÁCHOVÁ,L.:. Daňový systém České republiky. Praha: VOX, 2008.
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