117-0320/06 – Tax and Charges Governance (SDP)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | Ing. Zuzana Rylová, Ph.D. | Subject version guarantor | Ing. Zuzana Rylová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2011/2012 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
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
Lectures
Summary
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:
Recommended literature:
Zákon č. 280/2010 Sb., daňový řád
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Additional requirements for students not determined.
Prerequisities
Subject has no prerequisities.
Co-requisities
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction