154-0308/05 – Tax System in the Czech Republic (DS ČR)

Gurantor departmentDepartment of FinanceCredits3
Subject guarantorIng. Iveta Ratmanová, Ph.D.Subject version guarantorprof. Dr. Ing. Dana Dluhošová
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2011/2012Year of cancellation2021/2022
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
FAS03 Ing. Ondřej Fasora, Ph.D.
LIS10 Ing. Karolina Lisztwanová, Ph.D.
RAT30 Ing. Iveta Ratmanová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 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: 2011/2012 Winter semester, validity until: 2021/2022 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation Credit 85 (85) 85 2
        Writen test Written test 85  85 2
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 yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (B6208) Economics and Management (6208R037) Management (03) Sports Management P Czech Ostrava 3 Compulsory study plan
2019/2020 (B6208) Economics and Management (6208R037) Management (03) Sports Management P Czech Ostrava 3 Compulsory study plan
2018/2019 (B6208) Economics and Management (6208R037) Management (03) Sports Management P Czech Ostrava 3 Compulsory study plan
2017/2018 (B6208) Economics and Management (6208R037) Management (03) Sports Management P Czech Ostrava 3 Compulsory study plan
2016/2017 (B6208) Economics and Management (6208R037) Management (03) Sports Management P Czech Ostrava 3 Compulsory study plan
2015/2016 (B6208) Economics and Management (6208R037) Management (03) Sports Management P Czech Ostrava 3 Compulsory study plan
2015/2016 (B6208) Economics and Management (6208R101) Sports Management P Czech Ostrava 3 Compulsory study plan
2014/2015 (B6208) Economics and Management (6208R101) Sports Management P Czech Ostrava 3 Compulsory study plan
2013/2014 (B6208) Economics and Management (6208R101) Sports Management P Czech Ostrava 3 Compulsory study plan
2013/2014 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 3 Compulsory study plan
2012/2013 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 3 Compulsory study plan
2011/2012 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 3 Compulsory study plan
2011/2012 (B6208) Economics and Management (6208R101) Sports Management (02) Sports Management P Czech Uherské Hradiště 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2020/2021 Winter
2019/2020 Winter
2018/2019 Winter
2017/2018 Winter
2012/2013 Winter
2011/2012 Winter