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Vyučující
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Kirschnerová Pavlína, Ing. Ph.D.
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Obsah předmětu
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- Introduction to tax theory - The system of public revenues and the role of taxes in the state's fiscal policy - The issue of social and health insurance - The theory of direct taxes and personal income tax and its optimisation - Taxation of personal income from employment - Taxation of income from the independent activity of individuals - Capital income, rental income, and other income - Corporate income taxation, tax base adjustment, and tax assessment - Specifics of tax and non-tax cost items - Theory of Real Estate Taxation - Value-added tax and its application - Consumer and environmental tax theory
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Studijní aktivity a metody výuky
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Monologická (výklad, přednáška, instruktáž), Metody práce s textem (učebnicí, knihou), Praktické procvičování
- Příprava na zápočet
- 30 hodin za semestr
- Domácí příprava na výuku
- 20 hodin za semestr
- Účast na výuce
- 39 hodin za semestr
- Příprava na zkoušku
- 36 hodin za semestr
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| Předpoklady |
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| Odborné znalosti |
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| Prerequisites are not set. |
| Prerequisites are not set. |
| Odborné dovednosti |
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| Prerequisites are not set. |
| Prerequisites are not set. |
| Výsledky učení |
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| Odborné znalosti |
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| characterize basic tax concepts, tax system, its organization and administration |
| characterize basic tax concepts, tax system, its organization and administration |
| explain the role of taxes within the fiscal policy of the state |
| explain the role of taxes within the fiscal policy of the state |
| describe the general structural elements of the tax |
| describe the general structural elements of the tax |
| explain the principles of income and property taxes, value-added tax and the role of excise and environmental taxes |
| explain the principles of income and property taxes, value-added tax and the role of excise and environmental taxes |
| characterize the principles of the elimination of double taxation |
| characterize the principles of the elimination of double taxation |
| Odborné dovednosti |
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| evaluate tax systems in different countries |
| evaluate tax systems in different countries |
| calculate individual income tax |
| calculate individual income tax |
| evaluate the effects of quasi-taxes |
| evaluate the effects of quasi-taxes |
| optimize income taxes |
| optimize income taxes |
| apply in practice the Agreements for the elimination of double taxation |
| apply in practice the Agreements for the elimination of double taxation |
| Vyučovací metody |
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| Odborné znalosti |
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| Metody práce s textem (učebnicí, knihou) |
| Monologická (výklad, přednáška, instruktáž) |
| Monologická (výklad, přednáška, instruktáž) |
| Metody práce s textem (učebnicí, knihou) |
| Odborné dovednosti |
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| Praktické procvičování |
| Praktické procvičování |
| Individuální práce studentů |
| Individuální práce studentů |
| Hodnotící metody |
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| Odborné znalosti |
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| Ústní zkouška |
| Písemná zkouška |
| Písemná zkouška |
| Známkou |
| Ústní zkouška |
| Známkou |
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Doporučená literatura
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Czech tax laws and related regulations, as amended.
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BORIA, P. Taxation in European Union.. Springer International Publishing, 2017. ISBN 978-3-319-53918-8.
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EUROPEAN COMMISSION. Taxation Trends in the European Union. Data for the EU Member States, Iceland and Norway. Luxembourg: Publications Office of the European Union, 2016. ISBN 978-92-79-57441-2.
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JAMES, S., NOBES, CH. The Economics of Taxation.. Birmingham, 2016. ISBN 978-1906201 326.
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OECD. Taxation and Skills, OECD Tax Policy Studies, No. 24. Paris: OECD Publishing. ISBN 978-92-64-26937-8.
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