154-0308/03 – Tax System in the Czech Republic (DS ČR)

Gurantor department	Department of Finance	Credits	4
Subject guarantor	Ing. Iveta Ratmanová, Ph.D.	Subject version guarantor	prof. Dr. Ing. Dana Dluhošová
Study level	undergraduate or graduate	Requirement	Choice-compulsory
Year	3	Semester	winter
		Study language	Czech
Year of introduction	2009/2010	Year of cancellation	2021/2022
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
FAS03	Ing. Ondřej Fasora, Ph.D.
RAT30	Ing. Iveta Ratmanová, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	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. 7., aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2018. 272 s. ISBN 978-80-7598-165-3. VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2022. Praha: Wolters Kluwer, 2022. 364 s. ISBN 978-80-7676-362-3.

Recommended literature:

BRANDEJS, Tomáš, Milena DRÁBOVÁ, Michal DUŠEK, Olga HOLUBOVÁ a Milan TOMÍČEK. Zákon o dani z přidané hodnoty. Komentář. 8. vyd. Praha: Wolters Kluwer Česká republika, 2019. 1224 s. ISBN 978-80-7598-436-4. ROZEHNAL, Tomáš. Daňový řád. Praktický komentář. 2. vyd. Praha: Wolters Kluwer, 2021. 572 s. ISBN 978-80-7598-963-5. VANČUROVÁ, Alena. Zdanění osobních příjmů. 3. vyd. Praha: Wolters Kluwer, 2021. 422 s. ISBN 978-80-7676-236-7.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Nejsou další požadavky na studenta.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Introduction to tax theory 2. Tax regulations 3. Tax regulations 4. Tax regulations 5. Personal income tax 6. Personal income tax 7. Corporate tax 8. Real estate tax. 9. Road tax. 10. Death duty, gift tax, tax on conveyance of real estate. 11. Value Added Tax. 12. Value Added Tax. 13. Value Added Tax. 14. Consumption taxes. Environmental taxes.

Conditions for subject completion

Full-time form (validity from: 2009/2010 Winter semester, validity until: 2021/2022 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Examination	Examination	100	51	3

Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Field of study	Spec.	Form	Study language	Tut. centre	Year	Type of duty
2020/2021	(B6202) Economic Policy and Administration	(6202R027) National Economy		P	Czech	Ostrava	3	Compulsory	study plan
2019/2020	(B6202) Economic Policy and Administration	(6202R027) National Economy		P	Czech	Ostrava	3	Compulsory	study plan
2018/2019	(B6202) Economic Policy and Administration	(6202R027) National Economy		P	Czech	Ostrava	3	Compulsory	study plan
2017/2018	(B6202) Economic Policy and Administration	(6202R027) National Economy		P	Czech	Ostrava	3	Compulsory	study plan
2016/2017	(B6202) Economic Policy and Administration	(6202R027) National Economy		P	Czech	Ostrava	3	Compulsory	study plan
2015/2016	(B6202) Economic Policy and Administration	(6202R027) National Economy		P	Czech	Ostrava	3	Compulsory	study plan
2014/2015	(B6202) Economic Policy and Administration	(6202R027) National Economy		P	Czech	Ostrava	3	Compulsory	study plan
2013/2014	(B6202) Economic Policy and Administration	(6202R027) National Economy		P	Czech	Ostrava	3	Compulsory	study plan
2012/2013	(B6202) Economic Policy and Administration	(6202R027) National Economy		P	Czech	Ostrava	3	Compulsory	study plan
2011/2012	(B6202) Economic Policy and Administration	(6202R027) National Economy		P	Czech	Ostrava	3	Compulsory	study plan
2010/2011	(B6202) Economic Policy and Administration	(7202R020) Economics Journalism		P	Czech	Ostrava	3	Choice-compulsory	study plan
2010/2011	(B6208) Economics and Management	(6208R011) Economics and Law in Business		P	Czech	Ostrava	3	Choice-compulsory	study plan
2010/2011	(B6208) Economics and Management	(6208R020) Business Economics	(00) Business Economics	P	Czech	Ostrava	3	Choice-compulsory	study plan
2010/2011	(B6208) Economics and Management	(6208R037) Management	(00) Management	P	Czech	Ostrava	2	Choice-compulsory	study plan
2010/2011	(B6208) Economics and Management	(6208R037) Management	(00) Management	P	Czech	Ostrava	3	Choice-compulsory	study plan
2010/2011	(B6208) Economics and Management	(6208R101) Sports Management	(01) Sports Management	P	Czech	Ostrava	3	Compulsory	study plan
2010/2011	(B6202) Economic Policy and Administration	(6210R004) European Integration	(00) European Integration	P	Czech	Ostrava	3	Choice-compulsory	study plan
2010/2011	(B6202) Economic Policy and Administration	(6202R027) National Economy		P	Czech	Ostrava	3	Compulsory	study plan
2010/2011	(B6207) Quantitative Methods in Economics	(6207R015) Managerial and Decision Making Methods in Economics		P	Czech	Ostrava	3	Choice-compulsory	study plan
2010/2011	(B6208) Economics and Management	(6208R020) Business Economics	(01) Business Economics	P	Czech	Valašské Meziříčí	3	Choice-compulsory	study plan
2010/2011	(B6208) Economics and Management	(6208R101) Sports Management	(02) Sports Management	P	Czech	Uherské Hradiště	3	Compulsory	study plan
2010/2011	(B6234) Quantitative Methods and Decision Making in Economics	(6207R015) Managerial and Decision Making Methods in Economics		P	Czech	Ostrava	3	Choice-compulsory	study plan
2009/2010	(B6208) Economics and Management	(6208R101) Sports Management	(01) Sports Management	P	Czech	Ostrava	3	Compulsory	study plan
2009/2010	(B6208) Economics and Management	(6208R101) Sports Management	(02) Sports Management	P	Czech	Uherské Hradiště	3	Compulsory	study plan
2009/2010	(B6208) Economics and Management	(6208R020) Business Economics	(00) Business Economics	P	Czech	Ostrava	3	Choice-compulsory	study plan
2009/2010	(B6208) Economics and Management	(6208R020) Business Economics	(01) Business Economics	P	Czech	Valašské Meziříčí	3	Choice-compulsory	study plan
2009/2010	(B6202) Economic Policy and Administration	(6202R027) National Economy		P	Czech	Ostrava	3	Compulsory	study plan
2009/2010	(B6208) Economics and Management	(6208R037) Management	(00) Management	P	Czech	Ostrava	2	Choice-compulsory	study plan
2009/2010	(B6208) Economics and Management	(6208R037) Management	(00) Management	P	Czech	Ostrava	3	Choice-compulsory	study plan
2009/2010	(B6207) Quantitative Methods in Economics	(6207R015) Managerial and Decision Making Methods in Economics		P	Czech	Ostrava	3	Choice-compulsory	study plan
2009/2010	(B6208) Economics and Management	(6208R011) Economics and Law in Business		P	Czech	Ostrava	3	Choice-compulsory	study plan
2009/2010	(B6202) Economic Policy and Administration	(7202R020) Economics Journalism		P	Czech	Ostrava	3	Choice-compulsory	study plan
2009/2010	(B6202) Economic Policy and Administration	(6210R004) European Integration	(00) European Integration	P	Czech	Ostrava	3	Choice-compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction