Course: Tax System of the Czech Republic

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Course title Tax System of the Czech Republic
Course code UPEM/PDSY
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study 2
Semester Winter
Number of ECTS credits 5
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)
  • Pavel Jan, prof. Ing. Ph.D.
  • Sejkora František, Ing. Ph.D.
  • Svoboda Petr, Ing.
Course content
Regional financial authorities. Administration of taxes and duties. Compulsory payments to social insurance, contribution to state employment policy and public health insurance. Natural person income tax from employment and functional benefits. Natural person income tax from other activities. Corporation income tax, taxpayers, object of the tax. Special income tax rate. Road tax and real property tax. Inheritance and gift tax, real property transfer tax. Value added tax. Tax documents. Import and export and VAT. Consumption tax.

Learning activities and teaching methods
Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Demonstration, Projection
Learning outcomes
The aim of the course is focused on the basic knowledge of laws, accounting, managerial economics and public economics to acquire knowledge about the correct use of tax substantive and procedural laws in the Czech Republic.
Students learn detailed theoretical and practical knowledge of not only government, but also firm and nonentrepreneurial organizations, thereby enabled to collect and interpret relevant information in problem-solving.
Prerequisites
unspecified

Assessment methods and criteria
Written examination, Didactic test

The assignment is granted upon completion of the following conditions: completion of the assignment task. The examination is oral with previous written preparation (conditioned by assignment granting).
Recommended literature
  • Daňové zákony a související právní předpisy..
  • Vančurová, Alena. Daňový systém ČR 2014. V Praze: 1. VOX, 2014. ISBN 978-80-87480-23-6.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2013) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2015) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2014) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Management of Financial Risks (2013) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Management of Financial Risks (2015) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Management of Financial Risks (2014) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2013) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2014) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2015) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter