154-0801/01 – Tax system of the Czech Republic (DS ČR )

Gurantor department	Department of Finance	Credits	2
Subject guarantor	Doc. PhDr. Ing. Jan Novotný, CSc.	Subject version guarantor	Doc. PhDr. Ing. Jan Novotný, CSc.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	2	Semester	summer
		Study language	Czech
Year of introduction	2005/2006	Year of cancellation	2007/2008
Intended for the faculties	EKF	Intended for study types	Bachelor

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Distance	Credit and Examination	1+0
Lifelong	Credit and Examination	1+0

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

Summary

Compulsory literature:

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Conditions for subject completion

Lifelong form (validity from: 1960/1961 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (145)	51	3
Examination	Examination	100	0	3
Exercises evaluation	Credit	45	0	3

Mandatory attendence participation:

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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.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2007/2008	(N6208) Economics and Management	(6208T011) Economics and Law in Business			C	Czech	Ostrava				Compulsory	study plan
2005/2006	(B6202) Economic Policy and Administration	(6210R004) European Integration	(02) European Integration		C	Czech	Ostrava	2			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

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