119-0358/01 – Financial Law B (FPB)
| Gurantor department | Department of Law | Credits | 4 |
| Subject guarantor | doc. JUDr. Petr Mrkývka, Ph.D. | Subject version guarantor | doc. JUDr. Petr Mrkývka, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2017/2018 | Year of cancellation | 2020/2021 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
In the frame of this subject, the student will be able:
- to describe a legal environment, to define the subject of regulation, to characterize a legal regulation and to name the basic kinds of regulation,
- to understand the principles of tax law - substantive law and procedural law, the principles, on which it is based
- to be well informed about the Czech tax law
- to use acquired knowledge to solve the model situations, to be able to evaluate factual and legal status of given problem (sample) and apply the particular regulations of the law
- to elaborate the basic submission towards tax administration
- to recognize the problem in practice and recommend possible solution in practice.
Teaching methods
Lectures
Summary
The aim of the subject is to acquaint the students of economical fields with the basis of financial-legal regulation in the Czech Republic with focus on the tax law substantive law and procedural law. The attention will be paid to procedural point of taxes, i.e. tax process and functioning of tax administration.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Within the study, to fulfill tasks given by pedagogue.
Prerequisities
Co-requisities
Subject has no co-requisities.
Subject syllabus:
- tax law - system and place of tax law in financial law and public law
- introduction of revenue law - constructive elements of tax, functions of tax, classification of taxes, the set of taxes, sources, principles,
- direct taxes - mainly income tax of physical person and legal entity,
- indirect taxes - VAT, Consumption taxes,
- transfer taxes, fees,
- tax administration as the part of public administration and financial administration,
- tax administrator - the term, characteristics, competences, reorganization of tax administration,
- phases of tax administration,
- characteristic of tax management adn tax process,
- phases of tax procedure,
- tax management in general and special one,
- the issue of subsidiarity of the Rules of Administrative Procedure in tax administration
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction