117-0320/05 – Tax and Charges Governance (SDP)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Zuzana Rylová, Ph.D.Subject version guarantorIng. Zuzana Rylová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Study languageCzech
Year of introduction2009/2010Year of cancellation2010/2011
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
RYL01 Ing. Zuzana Rylová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Examination 2+0

Subject aims expressed by acquired skills and competences

1. To explain the fundamental concepts of tax procedure 2. To define the proces sof tax procedure 3. To clarify the basic rights and dutin of tax subject

Teaching methods



The introducing to tax proceedings, its principles, with law and duties of tax subjects, with legal remedy and with forms of tax collection.

Compulsory literature:

KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem 2011. 1. vyd. Olomouc: ANAG, 2010. 960 s. ISBN 978-80-7263-616-7.

Recommended literature:

Zákon č. 280/2010 Sb., daňový řád

Way of continuous check of knowledge in the course of semester


Other requirements

Additional requirements for students not determined.


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

1.Introduction - Basic concepts: tax, tax, taxpayer, taxpayers, tax obligation, the tax debtor, the tax, local tax authorities. 2. Basic principles of fiscal management. 3. The local jurisdiction, the registration requirement. 4. Representation and service in fiscal management, fiscal management in the period, interaction, the search operation, record the obligation. 5. Methods of tax collection. 6. Fiscal management, initiation, termination proceedings. 7. Tax returns, tax assessment. 8. Fiscal control and local investigations. 9. Methods of determining the tax liability. 10.Decision - particulars of the decision, the proper remedies. 11.Extraordinary remedies. 12.Advance tax and tax payments. 13.Tax arrears and penalties on tax overpayments. 14.Penalties, recovery of arrears.

Conditions for subject completion

Full-time form (validity from: 2009/2010 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination 100  51
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy 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

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner