119-0351/05 – Tax Law and Tax Process (DPaDPR)
| Gurantor department | Department of Law | Credits | 6 |
| Subject guarantor | prof. Mgr. Ing. Alexander Bělohlávek, Dr. | Subject version guarantor | prof. Mgr. Ing. Alexander Bělohlávek, Dr. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 3 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2019/2020 | Year of cancellation | |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
After attending this subject the student will be able:
- to understand the fundamentals of law - substantive, procedural, rules, which the law is based on;
- be knowledgeable in Czech tax system ;
- to know the basic legla regulation of individual types of raxed within tax system;
- especially to be knowledgeable in tax administration as for organizational as well as functional aspects;
- to be able to cosnider factual and legla statur of given problém (of model example) and apply relevant legal regulation;
- to be able to submit basic filing to tax administration authorities.
Teaching methods
Lectures
Tutorials
Summary
The subject brings the basic view of the tax law, both material and procedural ones.
The main aim of this course is to get acquinted with tax law fundamentals; rules it is based on and to explain the legal regulations of the individual taxes types ín the frame of tax system. Further, attention will be paid to tax proces and its administration. At the end of this course the student will be able to be orientated in the field of tax law and tax administration and to provide the basic tasks as for tax proces, understand and explain the activities of tax subjects and tax administrators.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
credit - processing example, compulsory attendance at seminars
exam - oral
E-learning
course LMS
Other requirements
Within the study to fulfill the tasks given by pedagogue.
Within the study to monitor the actual changes of legislation in accordance with the pedagogue´s instructions.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Theory of tax law - system and place of tax law in the system of financial law and public law, concept of tax, economic and legal basis of tax, system of taxes in the Czech Republic.
2. Introduction to tax law - design elements of tax, function of tax, classification of taxes, system of taxes, sources, principles.
3. Direct Taxes - In particular income tax, FO, PO.
4. Indirect taxes - VAT, Excise duties.
5. Transfer taxes, fees.
6. Tax administration as a special section of public administration and financial administration in organizational sense, the issue of subsidiarity of the Code of Administrative Procedure in tax administration.
7. Tax administrator - concept, characteristics, jurisdiction, reorganization of tax administration.
8. Tax administration in the functional sense - the concept of tax, the concept of tax administration, subjects of the tax process.
9. Tax administration - documentation, delivery, tax administration procedures, information in the tax process.
10. Tax processes - individual types of tax administration, special tax proceedings.
11. Tax proceedings, partial tax proceedings.
12. Remedies, Paying taxes, Execution.
13. International taxation - avoidance of double taxation, Divided administration.
14. Current issues of tax law.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction