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Lecturer(s)
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Pavel Jan, prof. Ing. Ph.D.
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Course content
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Basic terminology of the tax system in the Czech Republic. Concept of tax and economic characteristics. Basic concepts of tax technology. Structure of the tax system in the Czech Republic and its management. Taxes in the Czech Republic. Administration of taxation in the Czech Republic. Legal insurance system in the Czech Republic. Universal health insurance. Social-security contributions. Obligations related to legal insurance. Personal income tax. Sub-tax bases. Corporate income tax. Costs and depreciation. Tax calculation.
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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 knowledge of tax substantive legal and procedural rules of the Czech Republic. The course includes basic knowledge of the Czech Republic system of taxation and deals in detail with problems of income tax. The attention is paid to the process of taxation of particular types of personal and corporation incomes. This knowledge is further extended by related compulsory payments of social insurance, contribution to the state policy of employment, supplementary insurance as well as public health insurance.
A student will master the basic knowledge of the laws and methodology of tax returns processing. The student will rient 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 structure of insurance premiums for public health insurance and social security.
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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
Assignment: processing of 2 correspondent tasks. Exam: written test.
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Recommended literature
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Zákon: č. 337/1992 Sb., o správě daní a poplatků.
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Zákon: č. 586/1992 Sb., o daních z příjmů.
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Zákon: č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti.
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Zákon: č. 592/1992 Sb., o pojistném na všeobecné zdravotní pojištění.
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Zákon: č. 593/1992 Sb., o rezervách pro zajištění základu daně z příjmů.
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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 1. Elektronická verze. Pardubice: Univerzita, 2007.
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VANČUROVÁ, A., LÁCHOVÁ, L.:. Daňový systém České republiky 2006. Praha: VOX, 2008.
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