154-0365/01 – Seminar on Selected Issues in Tax Theory and Practice (SVODTP)

Gurantor departmentDepartment of FinanceCredits5
Subject guarantorIng. Iveta Ratmanová, Ph.D.Subject version guarantorprof. Dr. Ing. Dana Dluhošová
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
Study languageCzech
Year of introduction2015/2016Year of cancellation2021/2022
Intended for the facultiesEKFIntended for study typesFollow-up Master
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 0+4

Subject aims expressed by acquired skills and competences

The aim of the course is to provide a survey of the present tax system of the Czech Republic in the context of knowledge of present tax theories. Students will be able: - to define tax and tax system, classify taxes according to selected criteria and explain the function of taxes and discuss and explain functions of taxes and requirements put on tax construction and tax systems, - to describe the structure of the tax system in the Czech Republic and characterize taxes of the tax system in the Czech Republic, - to find the potential impact of economic transactions on the tax liability of individuals or companies, - to determine key variables having an impact on the tax liability of a given tax subject, - to propose solutions for selected economic transactions with the aim of legally minimizing tax liability, - analyze proposed solutions by applying financial ratios, - to evaluate actual changes in the area of incomes of public budgets.

Teaching methods

Tutorials

Summary

The course Seminar on Selected Issues in Tax Theory and Practice develops the courses focused on tax theory and policy. Students obtain information on particular topic in tax theory, legislative change and tax administration. Special attention is devoted to income taxes, taxes on consumption and tax administration.

Compulsory literature:

JAMES, Simon R. a Christopher NOBES. The economics of taxation: principles, policy and practice. 18. ed. Birmingham: Fiscal Publications, 2018. 326 p. ISBN 978-1-906201-42-5. ŠIROKÝ, Jan. Daňová teorie s praktickou aplikací. 2. vyd. Praha: C. H. Beck, 2008. 304 s. ISBN 978-80-7400-005-8. VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2022. Praha: Wolters Kluwer, 2022. 364 s. ISBN 978-80-7676-362-3. Daňové zákony (hmotné i procesní) v platném a účinném znění.

Recommended literature:

BRANDEJS, T., M. DRÁBOVÁ, M. DUŠEK, O. HOLUBOVÁ a M. 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. KUBÁTOVÁ, Květa. Daňová teorie a politika. 7., aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2018. 272 s. ISBN 978-80-7598-165-3. ŠIROKÝ, Jan. Daně v Evropské unii. 7. aktualiz. a přeprac. vyd. Praha: Leges, 2018. Teoretik. 384 s. ISBN 978-80-7502-274-5.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Tax regulation 2. Tax regulation 3. Personal income tax 4. Personal income tax 5. Personal income tax 6. Corporate income tax 7. Property taxes 8. Value added tax 9. Value added tax 10. Value added tax 11. Consumption taxes, energy taxes

Conditions for subject completion

Full-time form (validity from: 2015/2016 Winter semester, validity until: 2021/2022 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Credit Credit 85 (85) 85 2
        Written Test Written test 85  85 2
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 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Compulsory study plan
2019/2020 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Compulsory study plan
2018/2019 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Compulsory study plan
2017/2018 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Compulsory study plan
2016/2017 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Compulsory study plan
2015/2016 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2016/2017 Summer