117-0853/01 – 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
Year2Semesterwinter
Study languageCzech
Year of introduction2006/2007Year of cancellation2010/2011
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRA53 Ing. Jiřina Krajčová, Ph.D.
RYL01 Ing. Zuzana Rylová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Lifelong Credit and Examination 1+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

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:

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

E-learning

Other requirements

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Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

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Conditions for subject completion

Lifelong form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (145) 51 3
        Examination Examination 100  0 3
        Exercises evaluation Credit 45  0 3
Mandatory attendence participation:

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

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

Předmět neobsahuje žádné hodnocení.