153-0306/01 – Incomes of Public Budgets (PVR)
Gurantor department | Department of Public Economics | Credits | 4 |
Subject guarantor | doc. Ing. Petr Tománek, CSc. | Subject version guarantor | doc. Ing. Petr Tománek, CSc. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 3 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2006/2007 | Year of cancellation | 2020/2021 |
Intended for the faculties | EKF | Intended for study types | Bachelor |
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
Other requirements
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction