154-0308/06 – Tax System in the Czech Republic (DS ČR)

Gurantor departmentDepartment of FinanceCredits3
Subject guarantorprof. Dr. Ing. Dana DluhošováSubject version guarantorprof. Dr. Ing. Dana Dluhošová
Study levelundergraduate or graduateRequirementChoice-compulsory
YearSemesterwinter
Study languageCzech
Year of introduction2011/2012Year of cancellation
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.
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:

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

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)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85 (85) 85
        Writen test Written test 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

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2018/2019 (B6208) Economics and Management (6208R037) Management P Czech Ostrava Choice-compulsory study plan
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2018/2019 (B6202) Economic Policy and Administration (6210R004) European Integration P Czech Ostrava 2 Choice-compulsory study plan
2017/2018 (B6208) Economics and Management (6208R037) Management P Czech Ostrava Choice-compulsory study plan
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2017/2018 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava Choice-compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6210R004) European Integration P Czech Ostrava 2 Choice-compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6210R004) European Integration P Czech Ostrava Choice-compulsory study plan
2016/2017 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2016/2017 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava Choice-compulsory study plan
2016/2017 (B6208) Economics and Management (6208R037) Management P Czech Ostrava Choice-compulsory study plan
2015/2016 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2015/2016 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava Choice-compulsory study plan
2015/2016 (B6208) Economics and Management (6208R037) Management P Czech Ostrava Choice-compulsory study plan
2015/2016 (B6202) Economic Policy and Administration (6210R004) European Integration P Czech Ostrava Choice-compulsory study plan
2014/2015 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2014/2015 (B6208) Economics and Management (6208R037) Management P Czech Ostrava Choice-compulsory study plan
2014/2015 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava Choice-compulsory study plan
2014/2015 (B6202) Economic Policy and Administration (6210R004) European Integration P Czech Ostrava Choice-compulsory study plan
2013/2014 (B6208) Economics and Management (6208R037) Management P Czech Ostrava 2 Choice-compulsory study plan
2013/2014 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Choice-compulsory study plan
2013/2014 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6210R004) European Integration P Czech Ostrava Choice-compulsory study plan
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2013/2014 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2012/2013 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 3 Choice-compulsory study plan
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2012/2013 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Choice-compulsory study plan
2012/2013 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava Choice-compulsory study plan
2012/2013 (B6202) Economic Policy and Administration (6210R004) European Integration (01) European Integration P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava Choice-compulsory study plan
2011/2012 (B6202) Economic Policy and Administration (6210R004) European Integration (01) European Integration P Czech Valašské Meziříčí Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner