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

Gurantor departmentDepartment of FinanceCredits4
Subject guarantorIng. Iveta Ratmanová, Ph.D.Subject version guarantorprof. Dr. Ing. Dana Dluhošová
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2009/2010Year of cancellation2021/2022
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
FAS03 Ing. Ondřej Fasora, Ph.D.
RAT30 Ing. Iveta Ratmanová, Ph.D.
Extent of instruction for forms of study
Form of studyWay 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:

AGIANNI, Vasiliki, Mery ALVARADO, Madalina COTRUT, Francesco DE LILLO, Filip KRAJCUSKA, Magdalena van DOORN-OLEJNICKA, Andreas PERDELWITZ a Marnix SCHELLEKENS, ed. European tax handbook 2022. 33d ed. Amsterdam: IBFD, 2022. 1382 p. ISBN 978-90-8722-760-9. Daňové zákony (hmotné i procesní) v platném a účinném znění. VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2022. Praha: Wolters Kluwer, 2022. 364 s. ISBN 978-80-7676-362-3.

Recommended literature:

KUNEŠ, Zdeněk, Pavla POLANSKÁ, Oto PAIKERT a Svatopluk GALOČÍK. DPH 2023: výklad s příklady. 19. vyd. Praha: Grada Publishing, 2023. ISBN 978-80-271-3983-5. 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 nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Examination Examination 100  51 3
Mandatory attendence participation:

Show history

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

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType 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 nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2019/2020 Winter
2018/2019 Winter
2017/2018 Winter
2016/2017 Winter
2015/2016 Winter
2014/2015 Winter
2013/2014 Winter
2012/2013 Winter
2010/2011 Winter
2009/2010 Winter