119-0358 – Financial Law B (FPB)
| Gurantor department | Department of Law |
| Subject guarantor | doc. JUDr. Petr Mrkývka, Ph.D. |
| Study level | undergraduate or graduate |
Subject aims expressed by acquired skills and competences
In the frame of this subject, the student will be able:
- to describe a legal environment, to define the subject of regulation, to characterize a legal regulation and to name the basic kinds of regulation,
- to understand the principles of tax law - substantive law and procedural law, the principles, on which it is based
- to be well informed about the Czech tax law
- to use acquired knowledge to solve the model situations, to be able to evaluate factual and legal status of given problem (sample) and apply the particular regulations of the law
- to elaborate the basic submission towards tax administration
- to recognize the problem in practice and recommend possible solution in practice.
Teaching methods
Lectures
Summary
The aim of the subject is to acquaint the students of economical fields with the basis of financial-legal regulation in the Czech Republic with focus on the tax law substantive law and procedural law. The attention will be paid to procedural point of taxes, i.e. tax process and functioning of tax administration.
Compulsory literature:
Recommended literature:
Prerequisities
Co-requisities
Subject has no co-requisities.