154-0365/02 – 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 | Ing. Iveta Ratmanová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2019/2020 | Year of cancellation | |
| 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
Písemný test
E-learning
Other requirements
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) - 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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.