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

Gurantor departmentDepartment of FinanceCredits5
Subject guarantorIng. Iveta Ratmanová, Ph.D.Subject version guarantorIng. Iveta Ratmanová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
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 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



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

Písemný test


Other requirements

There are no other requirements on student.


Subject has no prerequisities.


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) - 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 pointsMax. počet pokusů
Credit Credit 85 (85) 85 2
        Písemný zápočet Written test 85  85 2
Mandatory attendence participation: Participation in the exercises is optional.

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Conditions for subject completion and attendance at the exercises within ISP: Participation in the exercises is optional. The student must meet the requirements for passing the subject - credit (successful completion of the credit test).

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2024/2025 (N0488A050004) Finance and Accounting (S01) Finance P Czech Ostrava 2 Compulsory study plan
2023/2024 (N0488A050004) Finance and Accounting (S01) Finance P Czech Ostrava 2 Compulsory study plan
2022/2023 (N0488A050004) Finance and Accounting (S01) Finance P Czech Ostrava 2 Compulsory study plan
2021/2022 (N0488A050004) Finance and Accounting (S01) Finance P Czech Ostrava 2 Compulsory study plan
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

Assessment of instruction

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