154-0365/02 – Seminar on Selected Issues in Tax Theory and Practice (SVODTP)

Gurantor departmentDepartment of FinanceCredits5
Subject guarantorprof. Dr. Ing. Dana DluhošováSubject version guarantorIng. Iveta Ratmanová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
Study languageCzech
Year of introduction2019/2020Year 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

Písemný test

E-learning

Další požadavky na studenta

There are no other requirements on student.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Tax administration (tax code) - principles of tax administration, tax administrator, general tax administration provisions, finding procedure. 2. Tax Administration (Tax Code) - Management and Other Procedures, Evidence, Aids and Tax Negotiation, Corrective and Supervisory resources, payment and tax collection. 3. Personal income tax - taxpayers, subject of tax, tax exemption, tax base, income from employment. 4. Personal income tax - income from independent activity, income from capital property, rental income, other income. 5. Personal income tax - non-taxable part of tax base, tax calculation, tax credit, special provisions for income tax collection 6. Daň z příjmů právnických osob - poplatníci, předmět daně, osvobození od daně, základ daně, daňové přiznání k dani z příjmů právnických osob, výdaje (náklady) vynaložené na dosažení, zajištění a udržení příjmů. 7. Property taxes (road tax, real estate tax, property acquisition tax) - subject to tax, tax exemption, taxpayer, tax base, tax calculation, tax period, tax return and tax maturity, land registry, selected provisions from the Civil Code. 8. Value added tax - definition of basic terms, harmonization of EU consumption tax, subject of tax, tax subjects, place of performance, (taxable) performance. 9. Value added tax - tax base, tax rates, exempt transactions without tax deduction, tax-exempt transactions, full and partial deduction 10. Value Added Tax - Acquisition of Goods from Another Member State, Shipment of Goods, Imports and Exports - Nature of Taxation, Tax Period, Tax Return, Control Report and Tax Maturity, Special Regimes (Tax Revocation Regime, etc.) 11. Gambling tax. Excise duties - mineral oil tax, alcohol tax, beer tax, wine tax and intermediate tax, tobacco tax. Energy taxes - tax on natural gas and some other gases, tax on solid fuels, tax on electricity. 12. Taxation and fiscal illusion.

Conditions for subject completion

Full-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit Credit 85 (85) 85
        Písemný zápočet Written test 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (N0488A050004) Finance and Accounting (S01) Finance P Czech Ostrava 2 Compulsory study plan
2019/2020 (N0488A050004) Finance and Accounting (S01) Finance P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner