117-0313/02 – Property Taxes (MD)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Jiřina KrajčováSubject version guarantorIng. Jiřina Krajčová
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2004/2005Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRA53 Ing. Jiřina Krajčová
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1

Subject aims expressed by acquired skills and competences

1. To interpret the basic principles of property taxes. 2. To describe the individual property taxes in Czech Republic. 3. To clarify the basic principles of tax liability calculation. 4. To solve the individual property taxes case studies.

Teaching methods

Lectures
Tutorials

Summary

Cílem předmětu je vysvětlit princip majetkových daní v České republice. Úkolem předmětu je objasnění problematiky silniční daně, daně z nemovitostí, daně dědické, darovací a z převodu nemovitostí, včetně praktické aplikace na příkladech.

Compulsory literature:

JANOŠEK, Karel. Daň silniční s komentářem 2010. 3. vyd. Praha: ANAG, 2010. 135 s. ISBN 978-80-7263-587-0 KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem 2011. 1. vyd. Olomouc: ANAG, 2010. 960 s. ISBN 978-80-7263-616-7. VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2012. 11. vyd. Praha: 1. VOX, 2012. 372 s. ISBN 978-80-87480-05-2.

Recommended literature:

RADVAN, Michal. Zdanění majetku v Evropě. 1. vyd. Praha: C. H. Beck, 2007. 385 s. ISBN 978-80-7179-563-6. RYLOVÁ, Zuzana. Mezinárodní dvojí zdanění 2012. 4. vyd. Olomouc: ANAG, 2012. 487 s. ISBN 978-80-7263-724-9. ŠIROKÝ, Jan. Daně v Evropské unii. 5. vyd. Praha: Linde, 2012. 400 s. ISBN 978-80-7201-881-9.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

There are additional requirements.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Characteristics of Property Taxes - State of property Taxes within the Tax System in the Czech Republic Road Tax - Legislation - Scope and Tax Payers - The Tax Base and Tax Rates - Tax Payable - Exemptions - Tax returns Real Estate Tax - Characteristics of Property Tax - Scope and Tax Payers - The Tax Base and Tax Rate - Tax Payable - Exemptions - Tax Returns Inheritance Tax, Gift Tax and Real Estate Transfer Tax - Legislation and Regulation - Scope and Tax Payers - The tax Base and Tax Rate - Tax Payable - Exemptions - Tax Returns

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 0
                Written exam Written test 40  0
        Examination Examination 60  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2009/2010 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (05) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner