545-0076/01 – Taxation System (DS)

Gurantor departmentDepartment of Economics and Control SystemsCredits5
Subject guarantorIng. Vlasta Humlová, Ph.D.Subject version guarantorIng. Simona Matušková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2015/2016Year of cancellation2021/2022
Intended for the facultiesHGFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
HUM10 Ing. Vlasta Humlová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2
Part-time Credit and Examination 6+6

Subject aims expressed by acquired skills and competences

The aim of the subject is to present students to the public sector, public finances and the budget system of the Czech Republic and EU. There are also described the social security and health insurance, the theory of fiscal and the taxation system of the Czech republic.

Teaching methods

Lectures
Tutorials

Summary

Students will be introduced to the basic concepts of the public sector, public finances and the budget system of the Czech Republic and EU. There will be also discussed the social security and health insurance, the theory of fiscal and the taxation system of the Czech republic.

Compulsory literature:

SAMUELSON, Paul, A.; NORDHAUS, William, D.Economics. 18th ed. Mc Graw Hill Higher Education, 2005. 776 pp. ISBN 0-07-287205-5.

Recommended literature:

PIPER, Mike. Accounting made simple : accounting explained in 100 pages or less. Simple - Subjects, : Chicago 2010, 100s. ISBN 978-0-9814542-2-1.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

There are no additional requirements for students.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Public sector and finances 2. Taxation system in Czech Republic 3. State budget of Czech Republic - revenues and expenses 4. State budget deficit and public debt 5. Fiscal federalizmus and fiscal state policy 6. EU budget 7. Local (territorial) budgets 8. Social security system 9. Social and health care insurance 10. Tax theory- basic concepts, principles, tax reforms 11. Personal income taxes 12. Value added tax 13. Consumption taxes 14. Ecological taxes and tax of property

Conditions for subject completion

Part-time form (validity from: 2015/2016 Winter semester, validity until: 2021/2022 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 33  17
        Examination Examination 67  18 3
Mandatory attendence participation:

Show history

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

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Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2021/2022 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2021/2022 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2021/2022 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2020/2021 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2020/2021 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2020/2021 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2019/2020 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2019/2020 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2019/2020 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2018/2019 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2018/2019 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2018/2019 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2017/2018 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2017/2018 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2017/2018 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 2 Compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2020/2021 Winter
2019/2020 Winter
2018/2019 Winter
2017/2018 Winter
2016/2017 Winter
2015/2016 Winter