154-0334 – Taxation of Corporations A (DPS A)

The aim of the course is to provide basic survey of the tax system of the Czech Republic. Students will be able: - to define tax and tax system, classify taxes according to selected criterions and explain function of taxes, - to define structure of tax system in the Czech Republic and characterize taxes of tax system in the Czech Republic, - to find potential impact of economic transactions on tax liability of individuals or companies, - to determine key variables having impact on tax liability of a given tax subject, - to calculate the tax liability for given subjects and under given conditions.

The course is based on present tax system valid in Czech Republic and introduce the important problems of managing the firm taxes. Students are informed about particular taxes concerning different subjects (income, property and turnover). Attention is paid mainly to definitions of the tax subject, tax basis and rates, dues of taxpayers and methods of tax payment. The course is dividend into two semesters (Taxation of Corporations A and Taxation of Corporations B). The first semester is focused on the introduction to the tax principles, administration of taxes and fees and income taxes.

Musgrave, R.A., Musgrave, P.B. Public finance in Theory and Practice. McGRAW- HILL Book Company, New York, 1998. KUBÁTOVÁ, Květa. Daňová teorie a politika. 5. vyd. Praha: ASPI, 2010. 276 s. ISBN 978-80-7357-574-8. VANČUROVÁ, A., L. LÁCHOVÁ a J. VÍTKOVÁ. Daňový systém ČR 2012 aneb učebnice daňového práva. 11. vyd. Praha: VOX, 2012. 372 s. ISBN 978-80-87480-05-2. Daňové zákony ve znění pozdějších platných právních předpisů vč. vyhlášek a pokynů MF

Kubátová, K. a Vítek, L. Daňová politika - teorie a praxe. Eurolex Bohemia, Praha 2000. KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem. Olomouc: ANAG, 2013. 1192 s. ISBN 978-80-7263-769-0.