117-0330/02 – System of Taxes and Tax Payments (SDO)
Gurantor department | Department of Accounting and Taxes | Credits | 4 |
Subject guarantor | Ing. Yvetta Pšenková, Ph.D. | Subject version guarantor | Ing. Yvetta Pšenková, Ph.D. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 2 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2013/2014 | Year of cancellation | 2020/2021 |
Intended for the faculties | EKF | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
1. To interpret the basic tax concepts.
2. To define the tax system in Czech Republic.
3. To clarify the basic principles of Czech tax system.
4. To interpret the basic principles of social and health instance in Czech
Republic.
Teaching methods
Lectures
Summary
The aim of the course is to familiarize students with the current czech tax
system and with the history of taxation in the Czech Republic. The aim of the course is also to explain to students the basic tax terms, principles of the Czech tax system and the characteristics of direct and indirect taxes. Another objective of the course is to explain basic principles of social and health insurance of employees, self-employed persons and other persons in the Czech Republic.
Compulsory literature:
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2012. 459 p.
CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p.
Recommended literature:
CZECH TAXATION IN 2012. Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Prague: Trade Links, 2012. 534 p.
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Additional Requirements for the Student to be Determined.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Introduction to the Issues of Taxes, Basic Tax Concepts, Direct and Indirect Taxes
- the History of Taxes
- Tax System in the Czech Republic and its Evolution since 1993
- Current Tax System in Relation to Accession to the European Union
- the Process of Collecting Taxes in the Czech Republic
- Direct Taxes = Tax Income
- Direct Taxes = Property Taxes
- Indirect Taxes = Value Added Tax
- Indirect Excise Taxes
- Social Security from the Perspective of Employers and Self-Employed
- Health Insurance from the Perspective of Employers and Self-Employed
- Linking Social and Health Insurance Tax
Conditions for subject completion
Conditions for completion are defined only for particular subject version and form of study
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction