153-0306/01 – Incomes of Public Budgets (PVR)

Gurantor departmentDepartment of Public EconomicsCredits4
Subject guarantordoc. Ing. Petr Tománek, CSc.Subject version guarantordoc. Ing. Petr Tománek, CSc.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2006/2007Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BEC05 Ing. Bc. Jiří Bečica, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1

Subject aims expressed by acquired skills and competences

- to identify and define the particular types of public budgets revenues, - to interpret knowledge in public budgets revenues and to analyze the related legislation, - to compute the taxpayer’s liability within particular taxes.

Teaching methods

Lectures
Tutorials

Summary

Základním záměrem kursu je poskytnout posluchačům podstatné informace z oblasti daní a daňové politiky státu, seznámit je s konkrétními daněmi a daňovou soustavou platnou v České republice. Část kursu je věnována i dalším příjmům veřejných rozpočtů daňového charakteru. Na přednáškách je popsána konstrukce a metodika daně, podstatná část seminářů je vyhrazena pro konkrétní příklady výpočtů daní včetně vyplňování daňových přiznání.

Compulsory literature:

TAXUD. In.: http://ec.europa.eu/taxation_customs/index_en.htm. EUR-LEX. In.: http://eur-lex.europa.eu/en/index.htm.

Recommended literature:

TAXUD. In.: http://ec.europa.eu/taxation_customs/index_en.htm. EUR-LEX. In.: http://eur-lex.europa.eu/en/index.htm.

Way of continuous check of knowledge in the course of semester

Written tax example at seminars.

E-learning

Další požadavky na studenta

Podmínky jsou uloženy vyučujícím.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Lectures: 1. Tax propaedeutics. Tax system in the Czech Republic. Basic tax legislation. Other payments of tax nature in the Czech Republic. Tax advisory. 2. Tax and its construction elements: tax subject, tax base, tax rate, method of tax collection. 3. Income taxes I.: Tax on personal income. Taxpayer, tax subject, exemptions from tax, tax base, tax rate, tax credits, tax liability. 4. Income taxes II.: Tax on income from employment. Tax on income from entrepreneurship. Tax on income from capital property. Tax on income from renting. Tax on other incomes. Paying taxes and advance payments. 5. Income taxes III.: Tax on corporate income. Taxpayer, tax subject, tax base, tax deductions, tax rates, tax credits. 6. Income taxes IV.: Depreciation. Tax loss. Tax incentives. Paying taxes, advance payments. 7. Indirect taxes I.: excise taxes. Tax on mineral oils. Tax on wine and intermediate products. Tax on beer. Tax on alcohol and spirits. Tax on cigarettes and tobacco products. Customs. 8. Indirect taxes II.: Value added tax. Basic terms. Tax subject. Taxable persons. Place of supply. Tax base and its calculation. Tax rate. 9. Indirect taxes III.: Types of supply according to value added tax. Domestic transactions, intra-community transactions and transactions related to third countries. The right to deduct and tax liability. 10. Property taxes I.: Property tax. Tax on land and tax on buildings. Taxpayers, tax subject, tax exemptions, tax base, tax rates. 11. Property taxes II.: Taxes on property transmission. Inheritance tax, gift tax, real estate transfer tax. Taxpayers, tax subject, tax exemptions, tax base, tax rates, calculation of tax liability. Road tax. 12. Administration of taxes and fees. Principles of tax procedure. Acts in tax procedure. Parts of tax procedure. Ordinary and extra-ordinary remedies in tax procedure. Seminars Explanation and practising of terms defined at lectures. Calculations of specific tax examples related to particular taxes. Filling tax returns.

Conditions for subject completion

Full-time form (validity from: 2013/2014 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40  21
        Examination Examination 60  21
Mandatory attendence parzicipation: 50 % účast na cvičeních

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2019/2020 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2018/2019 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2015/2016 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2014/2015 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2012/2013 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2011/2012 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner