119-0359/01 – Financial and Tax law (FDP)

Gurantor departmentDepartment of LawCredits3
Subject guarantordoc. JUDr. Petr Mrkývka, Ph.D.Subject version guarantordoc. JUDr. Petr Mrkývka, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year1Semestersummer
Study languageCzech
Year of introduction2017/2018Year of cancellation2020/2021
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
CZU0006 Dr Mgr. Damian Czudek, Ph.D.
KOZ0138 Dr Mgr. Michal Kozieł, Ph.D.
MRK21 doc. JUDr. Petr Mrkývka, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Examination 2+1

Subject aims expressed by acquired skills and competences

Student will be able: - describe regulatory enviroment, define its subject, outline the methods of regulation and list basal forms of regulation, - comprehend principles of the public law and private law regulation to explain differences between them - applicate gained knowledge and comprehension to interprete and solve model situations, - identify practical problem and infer legal regulation concerned, - explain legal aspect of practical problem, - interpret legal regulation and recommend possible solutions of practical problem.

Teaching methods

Lectures
Tutorials

Summary

The aim of this subject is to acquaint the students with the basis of financial legal regulation in the Czech Republic in order to have them be able to orientate in this field and relations to other fields of our legal order. In the subject matter students are supposed to describe regulatory enviroment, define its subject, outline the methods of regulation and list basal forms of regulation, comprehend principles of the public law and private law regulation to explain differences between them, applicate gained knowledge and comprehension to interprete and solve model, situations, identify practical problem and infer legal regulation concerned, explain legal aspect of practical problem, interpret legal regulation and recommend possible solutions of practical problem.

Compulsory literature:

HAENTJENS, Matthias a Pierre DE GIOIA CARABELLESE. European banking and financial law. 2nd edition. London: Routledge, Taylor & Francis Group, 2020. ISBN 978-1-138-04229-2. JACINA, Viktor a Jan MAREŠ. Changes in the Czech tax-benefit system: long-run effects. Prague: Ministry of Finance of the Czech Republic, 2020. ISBN 978-80-7586-034-7. SIMONIDESOVÁ, Jana, Adela FERANECOVÁ a Erika PAJERSKÁ DUDÁŠ. Tax systems and taxation in the international context. Ostrava: Vysoká škola báňská - Technická univerzita, 2018. ISBN 978-80-248-4198-4.

Recommended literature:

CONSIGLIO, John A. Insights on financial services regulation. Bingley, England: Emerald Publishing, 2020. ISBN 978-1-83982-068-7. GILLMAN, Max. Income tax evasion: tax elasticity, welfare, and revenue. Prague: CERGE-EI, 2020. Working paper series. ISBN 978-80-7343-482-3. TANZI, Vito. The ecology of tax systems: factors that shape the demand and supply of taxes. Cheltenham: Edward Elgar Publishing, 2018. ISBN 978-1-78811-686-2.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Within the study to fulfill the tasks given by pedagogue.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

- daňové právo – systém a místo daňového práva v rámci finančního práva a veřejného práva - úvod do berního práva – konstrukční prvky daně, funkce daně, klasifikace daní, soustava daní, prameny, zásady, - přímé daně – zejména daň z příjmu FO, PO - nepřímé daně – DPH, Spotřební daně, - transferové daně, poplatky - správa daní jako zvláštní úsek veřejné správy a finanční správy - správce daně - pojem, charakteristika, příslušnost, reorganizace správy daní - etapy správy daní - charakteristika daňového řízení a daňového procesu - stádia daňového řízení - daňové řízení obecné a zvláštní - problematika subsidiarity správního řádu ve správě daní Cvičení - Registrační a vyhledávací proce, Zahájení řízení, zjišťování podkladů a zajištění průběhu řízení, Rozhodnutí, Opravné prostředky a opravné řízení, Výkon rozhodnutí, zastavení řízení. Vyměřovací proce, Inkasní proces

Conditions for subject completion

Full-time form (validity from: 2017/2018 Summer semester, validity until: 2020/2021 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)		Min. number of pointsMax. počet pokusů
Examination Examination 100  51 3
Mandatory attendence participation: instructed in the lesson

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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
2018/2019 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Choice-compulsory study plan
2018/2019 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 1 Choice-compulsory study plan
2017/2018 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Choice-compulsory study plan
2017/2018 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 1 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2017/2018 Summer