154-0365/01 – Seminar on Selected Issues in Tax Theory and Practice (SVODTP)
Gurantor department | Department of Finance | Credits | 5 |
Subject guarantor | Ing. Iveta Ratmanová, Ph.D. | Subject version guarantor | prof. Dr. Ing. Dana Dluhošová |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 2 | Semester | summer |
| | Study language | Czech |
Year of introduction | 2015/2016 | Year of cancellation | 2021/2022 |
Intended for the faculties | EKF | Intended for study types | Follow-up Master |
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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
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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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction