| 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 |
| Form of instruction | Face-to-face |
| Work placements | This is not an internship |
| Recommended optional programme components | None |
| Lecturer(s) |
|---|
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| Course content |
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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.
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| Learning activities and teaching methods |
| Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Demonstration, Projection |
| Learning outcomes |
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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 |
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unspecified
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| Assessment methods and criteria |
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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 |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| 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): 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 (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): 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 (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 |
| 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 |