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

Gurantor departmentDepartment of FinanceCredits5
Subject guarantorprof. Dr. Ing. Dana DluhošováSubject version guarantorprof. Dr. Ing. Dana Dluhošová
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
Study languageCzech
Year of introduction2015/2016Year of cancellation
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 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 criterions and explain function of taxes and discuss and explain functions of taxes and requirements put on tax construction and tax systems, - to describe 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 subject - to propose solution for selected economic transactions with the aim to legally minimize 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 a Christopher NOBES. The economics of taxation: principles, policy and practice. 13th ed. Birmingham: Fiscal Publications, 2013. 328 p. ISBN 978-1-906201-22-7. 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 Lenka LÁCHOVÁ. Daňový systém ČR 2016. 13. aktualiz. vyd. Praha: VOX, 2016. 393 s. ISBN 978-80-87480-44-1. 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. 7. aktualiz. vyd. Praha: Wolters Kluwer ČR, 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. KUBÁTOVÁ, Květa. Daňová teorie a politika. 6. aktualiz. vyd. Praha: Wolters Kluwer, 2015. 275 s. ISBN 978-80-7478-841-3. DRÁBOVÁ, M., O. HOLUBOVÁ a M. TOMÍČEK. Zákon o dani z přidané hodnoty. Komentář. 5. aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2013. 850 s. ISBN 978-80-7478-038-7. KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem. Olomouc: ANAG, 2013. 1192 s. ISBN 978-80-7263-769-0. ŠIROKÝ, Jan. Daně v Evropské unii. 6. aktualiz. a přeprac. vyd. Praha: Linde, 2013. 400 s. ISBN 978-80-7201-925-0.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

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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

Full-time form (validity from: 2015/2016 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit Credit 85 (85) 85
        Written Test Written test 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
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