154-0308/02 – Tax System in the Czech Republic (DS ČR)

Gurantor departmentDepartment of FinanceCredits4
Subject guarantorprof. Dr. Ing. Dana DluhošováSubject version guarantorDoc. PhDr. Ing. Jan Novotný, CSc.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2005/2006Year of cancellation2009/2010
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
FAS03 Ing. Ondřej Fasora, Ph.D.
NOV85 Doc. PhDr. Ing. Jan Novotný, CSc.
PRU01 Ing. Karel Prukner
RAT30 Ing. Iveta Ratmanová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 3+0

Subject aims expressed by acquired skills and competences

The aim of the course is to provide basic survey of the present tax system of the Czech Republic. Students will be able: - to define tax and tax system, classify taxes according to selected criterions and explain function of taxes, - to deescribe structure of tax system in the Czech Republic and characterize taxes of tax system in the Czech Republic, - to find potential impact of economic transactions on tax liability of individuals or companies, - to determine key variables having impact on tax liability of a given tax subjects and to calculate the tax liability.

Teaching methods

Lectures

Summary

The subject results from present taxation system of the Czech Republic and provides knowledge from the area of taxes of business subjects. The students are explained the individual taxes affecting business entities with an emphasis on defining the subject of the tax, determining the tax base, calculating the tax, including other duties of taxpayers and payers.

Compulsory literature:

Daňové zákony (hmotné i procesní) v platném a účinném znění. KUBÁTOVÁ, Květa. Daňová teorie a politika. 6. aktualiz. vyd. Praha: Wolters Kluwer, 2015. 275 s. ISBN 978-80-7478-841-3. VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2016. 13. aktualiz. vyd. Praha: VOX, 2016. 393 s. ISBN 978-80-87480-44-1.

Recommended literature:

BRANDEJS, T., M. DRÁBOVÁ, M. DUŠEK, O. HOLUBOVÁ a M. TOMÍČEK. Zákon o dani z přidané hodnoty. Komentář. 7. aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2017. 1118 s. ISBN 978-80-7552-569-7. ROZEHNAL, T., R.ONDRÝSEK, O. LICHNOVSKÝ, P. NOVÁKOVÁ a E. KOSTOLANSKÁ. Daňový řád, komentář, 3. vydání. Praha: C. H. Beck, 2016. 919 s. ISBN 978-80-7400-604-3. ŠIROKÝ, Jan. Daně v Evropské unii. 6. aktualiz. a přeprac. vyd. Praha: Linde, 2013. 392 s. ISBN 978-80-7201-925-0. DRÁBOVÁ, M., O. HOLUBOVÁ a M. TOMÍČEK. Zákon o dani z přidané hodnoty. Komentář. 5. aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2013. 864 s. ISBN 978-80-7478-038-7. KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem 2013. 2. aktualiz. vyd. Olomouc: ANAG, 2013. 1192 s. ISBN 978-80-7263-769-0. ŠIROKÝ, Jan. Daňová teorie s praktickou aplikací. 2. vyd. Praha: C. H. Beck, 2008. 304 s. ISBN 978-80-7400-005-8.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Úvod do daňové problematiky. 2. Zásady daňového řízení a obecná ustanovení správy daní a poplatků. - Přípravné a vyměřovací daňové řízení 3. Řádné a mimořádné opravné prostředky. - Placení daní. - Daňové nedoplatky a jejich vymáhání. 4. Teorie daní z důchodů. 5. Daň z příjmů fyzických osob: - poplatníci, předmět, základ daně, osvobození od daně. - Příjmy ze závislé činnosti. 6. Příjmy z podnikání, kapitálového majetku, pronájmu a ostatní. - Nezdanitelné části základu daně, sazba daně. 7. Daň z příjmů právnických osob. 8. Teorie spotřebních daní. 9. Daň z přidané hodnoty - subjekty daně, předmět daně, místo placení, vznik daňové povinnosti. 10. Daň z přidané hodnoty - základ daně, sazby a výpočet daně, odpočet daně, osvobození od daně. 11. Daň z přidané hodnoty - uplatňování daně při dovozu a vývozu a ve vybraných činnostech. 12. Spotřební daně. 13. Teorie majetkových daní. Daň z nemovitostí. 14. Daň silniční. Daň dědická, darovací a z převodu nemovitostí.

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (145) 51
        Examination Examination 100  0
        Exercises evaluation Credit 45  0
Mandatory attendence parzicipation:

Show history

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2007/2008 (B6202) Economic Policy and Administration (6202R027) National Economy P Czech Ostrava 3 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 3 Compulsory study plan
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2007/2008 (B6207) Quantitative Methods in Economics (6207R015) Managerial and Decision Making Methods in Economics P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 3 Compulsory study plan
2007/2008 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R027) National Economy P Czech Ostrava 3 Compulsory study plan
2006/2007 (B6207) Quantitative Methods in Economics (6207R015) Managerial and Decision Making Methods in Economics P Czech Ostrava 3 Choice-compulsory study plan
2006/2007 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 3 Compulsory study plan
2006/2007 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 3 Choice-compulsory study plan
2006/2007 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2006/2007 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 1 Choice-compulsory study plan
2006/2007 (N6208) Economics and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Choice-compulsory study plan
2006/2007 (N6208) Economics and Management (6208T037) Management P Czech Ostrava 1 Choice-compulsory study plan
2006/2007 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Choice-compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 3 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6210R004) European Integration (01) European Integration P Czech Valašské Meziříčí 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner