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 |
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:
Recommended literature:
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction