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Lecturer(s)
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Jarolímová Blanka, Ing.
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Kolářová Eva, Mgr. Ph.D.
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Course content
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1. Tax systems, in general. 2. The role of taxes in the economy. 3. Theory of tax incidence and efficiency in taxation. 4. Theory of income taxes. 5. Theory of property taxes. 6. Theory of excise and environmental taxes. 7. International income taxation. 8. Taxation of incomes of tax residents of the Czech Republic achieving income from abroad. 9. Personal income tax in the CR. 10. Corporate income tax in the CR. 11. Property taxes in the Czech Republic. 12. Road tax in the CR. 13. Value-added tax in the CR.
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Learning activities and teaching methods
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Lecturing, Methods for working with texts (Textbook, book), Practice exercises
- Preparation for course credit
- 10 hours per semester
- Participation in classes
- 33 hours per semester
- Home preparation for classes
- 13 hours per semester
- Preparation for examination
- 33 hours per semester
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| prerequisite |
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| Knowledge |
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| It is an advantage if you have already taken the subjects: DAN1,DAN2 and DAN3. |
| It is an advantage if you have already taken the subjects: DAN1,DAN2 and DAN3. |
| Skills |
|---|
| Není nutné absolvování jiného předmětu |
| Není nutné absolvování jiného předmětu |
| 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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| Explain the basis of the historical development of taxes |
| Explain the basis of the historical development of taxes |
| Define the role of taxes in the economy |
| Define the role of taxes in the economy |
| Determine the theory of income, excise and property taxes |
| Determine the theory of income, excise and property taxes |
| Describe the general structural elements of taxation |
| Describe the general structural elements of taxation |
| Characterize the tax system of the Czech Republic and its organisation |
| Characterize the tax system of the Czech Republic and its organisation |
| Skills |
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| Explain the theories of income, excise and property taxes |
| 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 |
| 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 |
| Apply and work independently with tax laws |
| Determine the personal and corporate income tax base |
| Determine the personal and corporate income tax base |
| Apply the basic provisions of the Value Added Tax Act |
| Apply the basic provisions of the Value Added Tax Act |
| teaching methods |
|---|
| Knowledge |
|---|
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| Practice exercises |
| Lecturing |
| Lecturing |
| Practice exercises |
| assessment methods |
|---|
| Written examination |
| Written examination |
| Grade (Using a grade system) |
| Grade (Using a grade system) |
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Recommended literature
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Daňové zákony a související předpisy v aktuálním znění.
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KUBÁTOVÁ, K. Daňová teorie a politika. 7 vyd.. Praha: Wolters Kluwer a. s, 2018. ISBN 978-80-7598-165-3.
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ŠIROKÝ, J. Základy daňové teorie s praktickými příklady. 2. aktual. vyd.. Praha: Wolters Kluwer, 2016. ISBN 978-80-7552-315-0.
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VANČUROVÁ, A. Zdanění osobních příjmů. Praha: Wolters Kluwer ČR, 2022. ISBN 978-80-7552-926-8.
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VANČUROVÁ, A., ZÍDKOVÁ, H. Daňový systém ČR 2022. Praha: WOLTERS KLUWER, 2022. ISBN 978-80-7676-362-3.
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