117-0313/02 – Property Taxes (MD)

Gurantor department	Department of Accounting and Taxes	Credits	4
Subject guarantor	Ing. Jiřina Krajčová, Ph.D.	Subject version guarantor	Ing. Jiřina Krajčová, Ph.D.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	2	Semester	winter
		Study language	Czech
Year of introduction	2004/2005	Year of cancellation	2012/2013
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
KRA53	Ing. Jiřina Krajčová, Ph.D.

Extent of instruction for forms of study
Form of study	Way 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.

Additional study materials

Study supports in the EduDocs system

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

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 name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (100)	51	3
Exercises evaluation	Credit	40 (40)	0	3
Written exam	Written test	40	0	3
Examination	Examination	60	0	3

Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Form	Study language	Tut. centre	Year	Type 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 name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

2010/2011 Summer

2009/2010 Summer