154-0408/04 – Tax System of the Czech Republic (DS ČR)

Gurantor departmentDepartment of FinanceCredits3
Subject guarantorprof. Dr. Ing. Dana DluhošováSubject version guarantorIng. Iveta Ratmanová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2019/2020Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
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
Part-time Credit 6+6

Subject aims expressed by acquired skills and competences

The aim of the course is to provide basic survey of the present 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 deescribe 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 subjects and to calculate the tax liability.

Teaching methods

Lectures

Summary

The subject results from present taxation system of the Czech Republic and provides knowledge from the area of taxes of business subjects. The students are explained the individual taxes affecting business entities with an emphasis on defining the subject of the tax, determining the tax base, calculating the tax, including other duties of taxpayers and payers.

Compulsory literature:

Daňové zákony (hmotné i procesní) v platném a účinném znění. KUBÁTOVÁ, Květa. Daňová teorie a politika. 6. aktualiz. vyd. Praha: Wolters Kluwer, 2015. 275 s. ISBN 978-80-7478-841-3. VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2016. 13. aktualiz. vyd. Praha: VOX, 2016. 393 s. ISBN 978-80-87480-44-1.

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 Česká republika, 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. ŠIROKÝ, Jan. Daně v Evropské unii. 6. aktualiz. a přeprac. vyd. Praha: Linde, 2013. 392 s. ISBN 978-80-7201-925-0. DRÁBOVÁ, M., O. HOLUBOVÁ a M. TOMÍČEK. Zákon o dani z přidané hodnoty. Komentář. 5. aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2013. 864 s. ISBN 978-80-7478-038-7. KOBÍK, Jaroslav a Alena KOHOUTKOVÁ. Daňový řád s komentářem 2013. 2. aktualiz. vyd. Olomouc: ANAG, 2013. 1192 s. ISBN 978-80-7263-769-0. ŠIROKÝ, Jan. Daňová teorie s praktickou aplikací. 2. vyd. Praha: C. H. Beck, 2008. 304 s. ISBN 978-80-7400-005-8.

Way of continuous check of knowledge in the course of semester

Písemný test

E-learning

Studijní opory TpB: https://lms.vsb.cz/course/view.php?id=72605

Other requirements

There are no other requirements on student.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Introduction to tax issues - basic concepts, tax classification, tax development, goals and principles of taxation. 2. Tax administration (tax code) - principles of tax administration, tax administrator, general tax administration provisions, finding procedure. 3. Tax Administration (Tax Code) - Management and other procedures, remedies, paying and collecting taxes. 4. Personal income tax - taxpayers, subject of tax, tax exemption, tax base, income from employment. 5. Personal income tax - income from independent activity, income from capital property, rental income, other income. 6. Personal income tax - non-taxable part of tax base, tax calculation, tax credit, special provisions for income tax collection 7. Corporate Income Tax - taxpayers, subject of tax, tax exemption, tax base, corporate income tax return, expenses (costs) spent on achieving, securing and maintaining income. 8. Real estate tax - subject to tax, tax exemption, taxpayer, tax base, tax calculation, tax period, tax return and tax due. 9. Road tax - subject of tax, tax exemption, taxpayer, tax base, tax calculation, tax period, tax return and tax maturity. 10. Real estate acquisition tax - subject to tax, tax exemption, taxpayer, tax base, tax calculation, tax period, tax return and tax maturity. 11. Value added tax - definition of basic terms, harmonization of EU consumption tax, subject of tax, tax subjects, place of performance, (taxable) performance. 12. Value added tax - tax base, tax rates, exempt transactions without tax deduction, exempt transactions with the right to deduct, right to deduct. 13. Value added tax - acquisition of goods from another Member State, dispatch of goods, import and export - substance of taxation, tax period, tax return, control report and tax maturity. 14. 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. Gambling tax.

Conditions for subject completion

Part-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 test Written test 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2021/2022 (B0312A050001) Public Economics and Administration K Czech Valašské Meziříčí 3 Compulsory study plan
2021/2022 (B0312A050001) Public Economics and Administration K Czech Ostrava 3 Compulsory study plan
2021/2022 (B0312A050001) Public Economics and Administration K Czech Šumperk 3 Compulsory study plan
2020/2021 (B0312A050001) Public Economics and Administration K Czech Ostrava 3 Compulsory study plan
2020/2021 (B0312A050001) Public Economics and Administration K Czech Šumperk 3 Compulsory study plan
2020/2021 (B0312A050001) Public Economics and Administration K Czech Valašské Meziříčí 3 Compulsory study plan
2019/2020 (B0312A050001) Public Economics and Administration K Czech Ostrava 3 Compulsory study plan
2019/2020 (B0312A050001) Public Economics and Administration K Czech Šumperk 3 Compulsory study plan
2019/2020 (B0312A050001) Public Economics and Administration K Czech Valašské Meziříčí 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner