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Lecturer(s)
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Course content
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- The basic conceptual apparatus and the Czech tax system. - Taxation of personal income. - Social and health insurance. - Tax on corporate income. - Tax-deductible and deductible expenses. - Tax depreciation. - Value Added Tax. - Consumer and environmental taxes - Property taxes - Road tax - Tax administration
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Learning activities and teaching methods
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Lecturing, Demonstration, Practice exercises, Individual work of students
- Participation in classes
- 52 hours per semester
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| prerequisite |
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| Knowledge |
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| Completion of another subject is not necessary |
| Completion of another subject is not necessary |
| Skills |
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| Completion of another subject is not necessary |
| Completion of another subject is not necessary |
| learning outcomes |
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| Knowledge |
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| After passing this course students shall gain knowledge on the subject and payers of income tax, property taxes and excise duties and the commencement of tax liability. Students acquire a general knowledge of the tax system in the Czech Republic and financial law. |
| After passing this course students shall gain knowledge on the subject and payers of income tax, property taxes and excise duties and the commencement of tax liability. Students acquire a general knowledge of the tax system in the Czech Republic and financial law. |
| Skills |
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| Explain the theories of income, excise and property taxes Describe the macroeconomic and microeconomic effects of taxation on individual objects of taxation and the efficiency of taxation Apply and work independently with tax laws Determine the personal and corporate income tax base Apply the basic provisions of the Value Added Tax Act |
| Explain the theories of income, excise and property taxes Describe the macroeconomic and microeconomic effects of taxation on individual objects of taxation and the efficiency of taxation Apply and work independently with tax laws Determine the personal and corporate income tax base Apply the basic provisions of the Value Added Tax Act |
| teaching methods |
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| Knowledge |
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| Practice exercises |
| Lecturing |
| Individual work of students |
| Individual work of students |
| Lecturing |
| Practice exercises |
| Demonstration |
| Demonstration |
| assessment methods |
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| Oral examination |
| Oral examination |
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Recommended literature
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Daňové zákony a související předpisy v aktuálním znění.
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Kobík, J., Kohoutková, A. Daňový řád s komentářem.
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