|
Lecturer(s)
|
-
Kirschnerová Pavlína, Ing. Ph.D.
|
|
Course content
|
- 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
|
|
Learning activities and teaching methods
|
Monologic (Exposition, lecture, briefing), Methods for working with texts (Textbook, book), Practice exercises
- Preparation for course credit
- 30 hours per semester
- Home preparation for classes
- 20 hours per semester
- Participation in classes
- 39 hours per semester
- Preparation for examination
- 36 hours per semester
|
| prerequisite |
|---|
| Knowledge |
|---|
| Prerequisites are not set. |
| Prerequisites are not set. |
| Skills |
|---|
| Prerequisites are not set. |
| Prerequisites are not set. |
| learning outcomes |
|---|
| Knowledge |
|---|
| 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 |
|---|
| 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 |
|---|
| Knowledge |
|---|
| Methods for working with texts (Textbook, book) |
| Monologic (Exposition, lecture, briefing) |
| Monologic (Exposition, lecture, briefing) |
| Methods for working with texts (Textbook, book) |
| Skills |
|---|
| Practice exercises |
| Practice exercises |
| Individual work of students |
| Individual work of students |
| assessment methods |
|---|
| Knowledge |
|---|
| Oral examination |
| Written examination |
| Written examination |
| Grade (Using a grade system) |
| Oral examination |
| Grade (Using a grade system) |
|
Recommended literature
|
-
Czech tax laws and related regulations, as amended.
-
BORIA, P. Taxation in European Union.. Springer International Publishing, 2017. ISBN 978-3-319-53918-8.
-
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.
-
JAMES, S., NOBES, CH. The Economics of Taxation.. Birmingham, 2016. ISBN 978-1906201 326.
-
OECD. Taxation and Skills, OECD Tax Policy Studies, No. 24. Paris: OECD Publishing. ISBN 978-92-64-26937-8.
|