117-0830/01 – System of taxes and tax payments (SDO)
Gurantor department | Department of Accounting and Taxes | Credits | 3 |
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 | 2006/2007 | 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 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
Cílem předmětu je seznámit studenty s aktuální českou daňovou
soustavou a s historií daní v České republice. Úkolem předmětu je objasnit studentům základní daňové pojmy, principy české daňové soustavy a charakteristiku přímých a nepřímých daní. Dalším cílem předmětu je vysvětlit základními principy sociálního a zdravotního pojištění zaměstnanců, osob samostatně výdělečně činných a dalších osob v České republice.
Compulsory literature:
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Praha: Trade Links, 2012. 459 p.
CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Praha: Trade Links, 2012. 426 p.
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. Praha: Trade Links, 2012. 534 p.
Recommended literature:
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Praha: Trade Links, 2012. 459 p.
CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Praha: Trade Links, 2012. 426 p.
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. Praha: 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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction