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Lecturer(s)
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Kirschnerová Pavlína, Ing. Ph.D.
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Course content
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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 optimization 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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Learning activities and teaching methods
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Monologic (Exposition, lecture, briefing), Methods for working with texts (Textbook, book), Practice exercises
- Preparation for course credit
- 15 hours per semester
- Home preparation for classes
- 10 hours per semester
- Participation in classes
- 52 hours per semester
- Preparation for examination
- 20 hours per semester
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| prerequisite |
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| Knowledge |
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| Knowledge of mathematics, basics of economics and financial accounting. |
| Knowledge of mathematics, basics of economics and financial accounting. |
| learning outcomes |
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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 |
| Skills |
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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 |
| teaching methods |
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| Knowledge |
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| Monologic (Exposition, lecture, briefing) |
| Practice exercises |
| Practice exercises |
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| Monologic (Exposition, lecture, briefing) |
| assessment methods |
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| Written examination |
| Written examination |
| Oral examination |
| Grade (Using a grade system) |
| Grade (Using a grade system) |
| Oral examination |
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Recommended literature
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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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PANAYI, CH. European Union Corporate Tax Law. Cambridge: University Press, 2013. ISBN 978-1107018990.
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