154-0308/05 – Tax System in the Czech Republic (DS ČR)
Gurantor department | Department of Finance | Credits | 3 |
Subject guarantor | Ing. Iveta Ratmanová, Ph.D. | Subject version guarantor | prof. Dr. Ing. Dana Dluhošová |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 3 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2011/2012 | Year of cancellation | 2021/2022 |
Intended for the faculties | EKF | Intended for study types | Bachelor |
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:
Recommended literature:
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction