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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 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 to acquaint the students with basic context. The course describes in detail problems of property and transfer taxes. The accent is put on working with laws in order to prevent students' knowledge depreciation after partial amendments. The course follows up with the course Tax System I and deals in detail with problems of consumption and property taxation. Within the topic "consumption taxation" the accent is put on clarification of basic principles of the value added tax, mechanisms of its application in domestic and community markets.
A student will master the basic knowledge of the laws and methodology of tax returns processing. The student will orient in the practice of taxing consumption as well as in the case of a general tax (VAT) as well as selective taxes. In addition, the student gains an overview about the structure of property taxes.
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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.
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Zákon: č. 235/2004 Sb., o dani z přidané hodnoty.
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Zákon: č. 337/1992 Sb., o správě daní a poplatků.
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Zákon: č. 338/1992 Sb., o dani z nemovitostí.
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Zákon: č. 353/2003 Sb., o spotřebních daních.
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Zákon: č. 357/1992 o dani dědické, dani darovací a dani z převodu nemovitostí.
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MEDVĚD, J., NEMEC, J., ORVISKA, M., ZIMKOVÁ, E.:. Verejné financie. Bratislava: Sprint, 2005. ISBN: 80-89085-32-6.
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PAVEL,J.:. Daňový systém II. Elektronická verze. Pardubice: Univerzita, 2008.
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VANČUROVÁ, A., LÁCHOVÁ, L.:. Daňový systém České republiky. Praha: VOX, 2008.
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