154-0367/01 – Taxes of Economic Subjects (DES)

Gurantor department	Department of Finance	Credits	6
Subject guarantor	Ing. Iveta Ratmanová, Ph.D.	Subject version guarantor	prof. Dr. Ing. Dana Dluhošová
Study level	undergraduate or graduate	Requirement	Compulsory
Year	3	Semester	winter
		Study language	Czech
Year of introduction	2017/2018	Year of cancellation	2021/2022
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher 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 study	Way of compl.	Extent
Full-time	Credit and Examination	3+2

Subject aims expressed by acquired skills and competences

The aim of the course is to provide basic survey of the tax system of the Czech Republic. Students will be able: - to define tax and tax system, classify taxes according to selected criterions and explain function of taxes, - to define 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 given subjects, - to determine key variables having impact on tax liability of a given tax subject, - to calculate the tax liability for given subjects and under given conditions.

Teaching methods

Lectures
Tutorials

Summary

The course is based on the characteristics of the current tax system of the Czech Republic. Within the framework of this course students are acquainted with the issue of taxes of selected economic subjects. Individual taxes are explained to students, with particular emphasis on defining the subject of the tax, determining the tax base and calculating the tax, including other duties related to the assessment of the tax. Particular attention is paid to introduction to tax issues, tax administration, direct income taxes (personal income tax and corporate income tax), direct property taxes (road tax and real estate tax ) and indirect taxes on consumption (value added tax, excise and energy tax).

Compulsory literature:

Daňové zákony (hmotné i procesní) v platném a účinném znění. KUBÁTOVÁ, Květa. Daňová teorie a politika. 7., aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2018. 272 s. ISBN 978-80-7598-165-3. VANČUROVÁ, Alena a Hana ZÍDKOVÁ. Daňový systém ČR 2022. Praha: Wolters Kluwer, 2022. 364 s. ISBN 978-80-7676-362-3.

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. 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. Daně v Evropské unii. 7. aktualiz. a přeprac. vyd. Praha: Leges, 2018. Teoretik. 384 s. ISBN 978-80-7502-274-5. ŠIROKÝ, Jan. Daňové teorie s praktickou aplikací. 2. vyd. Praha: C.H. Beck, 2008. 330 s. ISBN 978-80-7400-005-8.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Nejsou další požadavky na studenta.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Introduction to tax theory 2. Tax regulations 3. Tax regulations 4. Tax regulations 5. Personal income tax 6. Personal income tax 7. Corporate tax 8. Real estate tax. 9. Road tax. 10. Death duty, gift tax, tax on conveyance of real estate. 11. Value Added Tax. 12. Value Added Tax. 13. Value Added Tax. 14. Consumption taxes. Environmental taxes.

Conditions for subject completion

Full-time form (validity from: 2017/2018 Winter semester, validity until: 2021/2022 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Credit and Examination	Credit and Examination	100 (100)	51
Credit	Credit	35 (35)	18
Zápočet	Written test	35	18	2
Examination	Examination	65 (65)	33	3
Písemná část zkoušky	Written test	35	18	3
Ústní část zkoušky	Oral examination	30	15	3

Mandatory attendence participation: xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Form	Study language	Tut. centre	Year	Type of duty
2020/2021	(B6202) Economic Policy and Administration	(6202R010) Finance	P	Czech	Ostrava	3	Compulsory	study plan
2019/2020	(B6202) Economic Policy and Administration	(6202R010) Finance	P	Czech	Ostrava	3	Compulsory	study plan
2018/2019	(B6202) Economic Policy and Administration	(6202R010) Finance	P	Czech	Ostrava	3	Compulsory	study plan
2017/2018	(B6202) Economic Policy and Administration	(6202R010) Finance	P	Czech	Ostrava	3	Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

2020/2021 Winter

2018/2019 Winter

2017/2018 Winter